Senate Bill sb1448
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Florida Senate - 2003 SB 1448
By the Committee on Commerce, Economic Opportunities, and
Consumer Services
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1 A bill to be entitled
2 An act relating to unemployment compensation;
3 amending ss. 45.031, 69.041, F.S., relating to
4 judicial sales and disbursement of funds;
5 providing for disbursements in conformance with
6 changes made by the act; amending s. 120.80,
7 F.S.; specifying that a judge adjudicating a
8 claim under the unemployment compensation law
9 is not an agency for purposes of chapter 120,
10 F.S.; providing for the conduct of hearings;
11 conforming provisions to the transfer of
12 certain duties of the Department of Labor and
13 Employment Security to the Agency for Workforce
14 Innovation; exempting certain appeal
15 proceedings from the uniform rules of
16 procedure; amending s. 213.053, F.S.;
17 clarifying duties of the Department of Revenue
18 with respect to tax collection performed under
19 a contract with the Agency for Workforce
20 Innovation; amending s. 216.292, F.S.;
21 clarifying procedures for transferring
22 delinquent reimbursements due to the
23 Unemployment Compensation Trust Fund; amending
24 s. 220.191, F.S.; revising definitions for
25 purposes of the capital investment tax credit;
26 amending s. 222.15, F.S., relating to payments
27 upon the death of an employee; conforming
28 provisions; amending ss. 288.106, 288.107,
29 288.108, F.S.; revising definitions governing
30 the tax-refund program for qualified target
31 industry businesses, brownfield redevelopment
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1 bonus refunds, and high-impact businesses;
2 conforming provisions; amending s. 440.15,
3 F.S., relating to compensation for disability;
4 conforming provisions; amending s. 440.381,
5 F.S.; conforming provisions governing an
6 employer's quarterly earning reports; amending
7 ss. 443.011, 443.012, F.S., relating to the
8 Unemployment Compensation Law and the
9 Unemployment Appeals Commission; clarifying
10 provisions; amending s. 443.031, F.S.; revising
11 provisions governing construction of the
12 Unemployment Compensation Law; amending ss.
13 443.0315, 443.036, 443.041, F.S., relating to
14 subsequent proceedings, definitions, and
15 certain waivers; clarifying and conforming
16 provisions; providing a penalty; amending s.
17 443.051, F.S.; specifying additional duties of
18 the Department of Revenue with respect to
19 individuals who are obligated to pay child
20 support; amending s. 443.061, F.S.; providing
21 that the Unemployment Compensation Law does not
22 create vested rights; amending s. 443.071,
23 F.S.; revising penalties; amending s. 443.091,
24 F.S., relating to benefit eligibility;
25 conforming provisions to the transfer of duties
26 to the Agency for Workforce Innovation;
27 deleting obsolete provisions; amending s.
28 443.101, F.S.; clarifying and conforming
29 provisions under which an individual may be
30 disqualified for benefits; amending s. 443.111,
31 F.S., relating to the payment of benefits;
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1 conforming provisions to changes made by the
2 act and the transfer of duties to the Agency
3 for Workforce Innovation; creating ss.
4 443.1115, 443.1116, F.S., relating to extended
5 benefits and short-time compensation; providing
6 definitions; providing for eligibility;
7 providing payment amounts; providing for
8 recovery of overpayments; amending s. 443.121,
9 F.S., relating to employing units; conforming
10 provisions in accordance with the tax
11 collection services performed by the Department
12 of Revenue; creating s. 443.1215, F.S.;
13 specifying employing units that are subject to
14 the Unemployment Compensation Law; creating s.
15 443.1216, F.S.; specifying types of services
16 that constitute employment for purposes of the
17 Unemployment Compensation Law; creating s.
18 443.1217, F.S.; specifying wages and payments
19 that are subject to the Unemployment
20 Compensation Law; amending s. 443.131, F.S.;
21 providing for payment of contributions;
22 providing contribution rates; providing benefit
23 ratios; creating s. 443.1312, F.S.; providing
24 for benefits paid to employees of nonprofit
25 organizations; creating s. 443.1313, F.S.;
26 providing for benefits paid to employees of
27 public employers; amending s. 443.1315, F.S.,
28 relating to Indian tribes; conforming
29 provisions to changes made by the act; amending
30 s. 443.1316, F.S.; revising requirements
31 governing the duties of the Department of
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1 Revenue under its contract with the Agency for
2 Workforce Innovation to provide tax collection
3 services; creating s. 443.1317, F.S.;
4 authorizing the Agency for Workforce Innovation
5 and the state agency providing unemployment tax
6 collection services to adopt rules to
7 administer ch. 443, F.S.; amending s. 443.141,
8 F.S., relating to the collection of
9 contributions; conforming provisions; providing
10 duties of the tax collection service provider;
11 providing rulemaking authority; authorizing
12 civil actions to enforce the collection of
13 contributions, penalties, and interest;
14 prohibiting the payment of interest on refunds
15 or adjustments; amending s. 443.151, F.S.,
16 relating to procedures concerning claims;
17 conforming provisions to the transfer of duties
18 to the Agency for Workforce Innovation;
19 deleting certain qualification requirements for
20 appeals referees; amending s. 443.163, F.S.,
21 relating to reporting and remitting taxes;
22 conforming provisions; amending s. 443.171,
23 F.S.; specifying duties of the Agency for
24 Workforce Innovation with respect to
25 administering ch. 443, F.S.; requiring the
26 publication of acts and rules; deleting
27 provisions creating the Unemployment
28 Compensation Advisory Council; providing for
29 employment stabilization to be under the
30 direction of Workforce Florida, Inc.;
31 conforming provisions governing records,
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1 reports, and subpoenas and governing the
2 administration of ch. 443, F.S.; amending ss.
3 443.1715, 443.1716, F.S., relating to the
4 confidentiality of information and electronic
5 access to employer information; conforming
6 provisions; deleting obsolete provisions;
7 amending s. 443.181, F.S.; conforming
8 provisions governing the public employment
9 service in accordance with the duties
10 transferred to the Agency for Workforce
11 Innovation; amending ss. 443.191, 443.211,
12 F.S., relating to the Unemployment Compensation
13 Trust Fund and the Employment Security
14 Administration Trust Fund; conforming
15 provisions; specifying that the Unemployment
16 Compensation Trust Fund is the sole source for
17 paying unemployment compensation benefits;
18 limiting the state's liability; deleting
19 obsolete provisions; amending s. 443.221, F.S.;
20 revising provisions governing reciprocal
21 arrangements with other states and the Federal
22 Government; conforming provisions; amending s.
23 445.009, F.S., relating to the one-stop
24 delivery system operated under the Workforce
25 Innovation Act; conforming provisions to the
26 transfer of duties from the Department of Labor
27 and Employment Security to the Agency for
28 Workforce Innovation; amending ss. 468.529,
29 896.101, F.S.; conforming provisions governing
30 employee leasing companies and the Florida
31 Money Laundering Act; repealing s. 6 of ch.
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1 94-347, Laws of Florida, relating to payment of
2 benefits; repealing ss. 443.021, 443.161,
3 443.201, 443.231, 443.232, F.S., relating to
4 public policy, administrative provisions, the
5 Florida Training Investment Program, and
6 rulemaking; providing an effective date.
7
8 Be It Enacted by the Legislature of the State of Florida:
9
10 Section 1. Subsection (7) of section 45.031, Florida
11 Statutes, is amended to read:
12 45.031 Judicial sales procedure.--In any sale of real
13 or personal property under an order or judgment, the following
14 procedure may be followed as an alternative to any other sale
15 procedure if so ordered by the court:
16 (7) DISBURSEMENTS OF PROCEEDS.--On filing a
17 certificate of title, the clerk shall disburse the proceeds of
18 the sale in accordance with the order or final judgment and
19 shall file a report of such disbursements and serve a copy of
20 it on each party not in default, and on the Department of
21 Revenue if the department was named as a defendant in the
22 action or if the Agency for Workforce Innovation or the former
23 Department of Labor and Employment Security was named as a
24 defendant while the Department of Revenue was providing
25 performing unemployment compensation tax collection services
26 under pursuant to a contract with the Agency for Workforce
27 Innovation through an interagency agreement pursuant to s.
28 443.1316, in substantially the following form:
29
30 (Caption of Action)
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1 CERTIFICATE OF DISBURSEMENTS
2
3 The undersigned clerk of the court certifies that he or
4 she disbursed the proceeds received from the sale of the
5 property as provided in the order or final judgment to the
6 persons and in the amounts as follows:
7 Name Amount
8
9 Total
10
11 WITNESS my hand and the seal of the court on ....,
12 ...(year)....
13 ...(Clerk)...
14 By ...(Deputy Clerk)...
15
16 If no objections to the report are served within 10 days after
17 it is filed, the disbursements by the clerk shall stand
18 approved as reported. If timely objections to the report are
19 served, they shall be heard by the court. Service of
20 objections to the report does not affect or cloud the title of
21 the purchaser of the property in any manner.
22 Section 2. Paragraph (a) of subsection (4) of section
23 69.041, Florida Statutes, is amended to read:
24 69.041 State named party; lien foreclosure, suit to
25 quiet title.--
26 (4)(a) The Department of Revenue has the right to
27 participate in the disbursement of funds remaining in the
28 registry of the court after distribution pursuant to s.
29 45.031(7). The department shall participate in accordance with
30 applicable procedures in any mortgage foreclosure action in
31 which the department has a duly filed tax warrant, or
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1 interests under a lien arising from a judgment, order, or
2 decree for support, as defined in s. 409.2554, or interest in
3 an unemployment compensation tax lien under pursuant to a
4 contract with the Agency for Workforce Innovation through an
5 interagency agreement pursuant to s. 443.1316, against the
6 subject property and with the same priority, regardless of
7 whether a default against the department, the Agency for
8 Workforce Innovation, or the former Department of Labor and
9 Employment Security has been entered for failure to file an
10 answer or other responsive pleading.
11 Section 3. Subsections (1) and (10) of section 120.80,
12 Florida Statutes, are amended to read:
13 120.80 Exceptions and special requirements;
14 agencies.--
15 (1) DIVISION OF ADMINISTRATIVE HEARINGS.--
16 (a) Division as a party.--Notwithstanding s.
17 120.57(1)(a), a hearing in which the division is a party may
18 shall not be conducted by an administrative law judge assigned
19 by the division. An attorney assigned by the Administration
20 Commission shall be the hearing officer.
21 (b) Workers' compensation.--Notwithstanding s.
22 120.52(1), a judge of compensation claims, in adjudicating
23 matters under chapter 440, is not an agency or part of an
24 agency for purposes of this chapter.
25 (10) AGENCY FOR WORKFORCE INNOVATION DEPARTMENT OF
26 LABOR AND EMPLOYMENT SECURITY.--
27 (a) Unemployment compensation.--
28 1. Notwithstanding s. 120.54, the rulemaking
29 provisions of this chapter do not apply to unemployment
30 compensation appeals referees.
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1 (b) Notwithstanding s. 120.54(5), the uniform rules of
2 procedure do not apply to appeal proceedings conducted under
3 chapter 443 by the Unemployment Appeals Commission or
4 unemployment appeals referees.
5 (c)2. Notwithstanding s. 120.57(1)(a), hearings under
6 chapter 443 may not be conducted by an administrative law
7 judge assigned by the division, but instead shall may be
8 conducted by the Unemployment Appeals Commission in
9 unemployment compensation appeals, unemployment compensation
10 appeals referees, and the Agency for Workforce Innovation or
11 its special deputies under pursuant to s. 443.141.
12 (b) Workers' compensation.--Notwithstanding s.
13 120.52(1), a judge of compensation claims, in the adjudication
14 of matters pursuant to chapter 440, shall not be considered an
15 agency or part of an agency for the purposes of this chapter.
16 Section 4. Subsection (3) of section 213.053, Florida
17 Statutes, is amended to read:
18 213.053 Confidentiality and information sharing.--
19 (3) The department shall permit a taxpayer, his or her
20 authorized representative, or the personal representative of
21 an estate to inspect the taxpayer's return and may furnish him
22 or her an abstract of such return. A taxpayer may authorize
23 the department in writing to divulge specific information
24 concerning the taxpayer's account. The department, while
25 providing performing unemployment compensation tax collection
26 services under pursuant to a contract with the Agency for
27 Workforce Innovation through an interagency agreement pursuant
28 to s. 443.1316, may release unemployment tax rate information
29 to the agent of an employer, which agent provides payroll
30 services for more than 500 employers, pursuant to the terms of
31 a memorandum of understanding. The memorandum of
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1 understanding must shall state that the agent affirms, subject
2 to the criminal penalties contained in ss. 443.171 and
3 443.1715, that the agent will retain the confidentiality of
4 the information, that the agent has in effect a power of
5 attorney from the employer which permits the agent to obtain
6 unemployment tax rate information, and that the agent shall
7 provide the department with a copy of the employer's power of
8 attorney upon request.
9 Section 5. Paragraph (a) of subsection (8) of section
10 216.292, Florida Statutes, is amended to read:
11 216.292 Appropriations nontransferable; exceptions.--
12 (8)(a) If Should any state agency or the judicial
13 branch is become more than 90 days delinquent on
14 reimbursements due to the Unemployment Compensation Trust
15 Fund, the state agency providing unemployment tax collection
16 services under contract with the Agency for Workforce
17 Innovation through an interagency agreement pursuant to s.
18 443.1316 Department of Labor and Employment Security shall
19 certify to the Comptroller the amount due; and the Comptroller
20 shall transfer the amount due to the Unemployment Compensation
21 Trust Fund from any funds of the agency available.
22 Section 6. Paragraph (e) of subsection (1) of section
23 220.191, Florida Statutes, is amended to read:
24 220.191 Capital investment tax credit.--
25 (1) DEFINITIONS.--For purposes of this section:
26 (e) "Jobs" means full-time equivalent positions, as
27 that such term is consistent with terms used by the Agency for
28 Workforce Innovation Department of Labor and Employment
29 Security and the United States Department of Labor for
30 purposes of unemployment tax administration and employment
31 estimation, resulting directly from a project in this state.
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1 The Such term does not include temporary construction jobs
2 involved in the construction of the project facility.
3 Section 7. Subsection (2) of section 222.15, Florida
4 Statutes, is amended to read:
5 222.15 Wages or unemployment compensation payments due
6 deceased employee may be paid spouse or certain relatives.--
7 (2) It is also lawful for the Agency for Workforce
8 Innovation Division of Unemployment Compensation of the
9 Department of Labor and Employment Security, in case of death
10 of any unemployed individual, to pay to those persons referred
11 to in subsection (1) any unemployment compensation payments
12 that may be due to the such individual at the time of his or
13 her death.
14 Section 8. Paragraphs (c) and (i) of subsection (1) of
15 section 288.106, Florida Statutes, are amended to read:
16 288.106 Tax refund program for qualified target
17 industry businesses.--
18 (1) DEFINITIONS.--As used in this section:
19 (c) "Business" means an employing unit, as defined in
20 s. 443.036, which is registered with the Department of Labor
21 and Employment Security for unemployment compensation purposes
22 with the state agency providing unemployment tax collection
23 services under contract with the Agency for Workforce
24 Innovation through an interagency agreement pursuant to s.
25 443.1316, or a subcategory or division of an employing unit
26 which is accepted by the state agency providing unemployment
27 tax collection services Department of Labor and Employment
28 Security as a reporting unit.
29 (i) "Jobs" means full-time equivalent positions, as
30 that term is such terms are consistent with terms used by the
31 Agency for Workforce Innovation Department of Labor and
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1 Employment Security and the United States Department of Labor
2 for purposes of unemployment compensation tax administration
3 and employment estimation, resulting directly from a project
4 in this state. The term does This number shall not include
5 temporary construction jobs involved with the construction of
6 facilities for the project or any jobs which have previously
7 been included in any application for tax refunds under s.
8 288.1045 or this section.
9 Section 9. Paragraph (f) of subsection (1) and
10 subsection (5) of section 288.107, Florida Statutes, are
11 amended to read:
12 288.107 Brownfield redevelopment bonus refunds.--
13 (1) DEFINITIONS.--As used in this section:
14 (f) "Jobs" means full-time equivalent positions, as
15 that term is consistent with the use of such terms used by the
16 Agency for Workforce Innovation Department of Labor and
17 Employment Security for the purpose of unemployment
18 compensation tax, resulting directly from a project in this
19 state. The term This number does not include temporary
20 construction jobs involved with the construction of facilities
21 for the project and which are not associated with the
22 implementation of the site rehabilitation as provided in s.
23 376.80.
24 (5) ADMINISTRATION.--
25 (a) The office may is authorized to verify information
26 provided in any claim submitted for tax credits under this
27 section with regard to employment and wage levels or the
28 payment of the taxes to the appropriate agency or authority,
29 including the Department of Revenue, the Agency for Workforce
30 Innovation Department of Labor and Employment Security, or any
31 local government or authority.
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1 (b) To facilitate the process of monitoring and
2 auditing applications made under this program, the office may
3 provide a list of qualified target industry businesses to the
4 Department of Revenue, to the Agency for Workforce Innovation
5 Department of Labor and Employment Security, to the Department
6 of Environmental Protection, or to any local government
7 authority. The office may request the assistance of those
8 entities with respect to monitoring the payment of the taxes
9 listed in s. 288.106(2).
10 Section 10. Paragraph (g) of subsection (2) of section
11 288.108, Florida Statutes, is amended to read:
12 288.108 High-impact business.--
13 (2) DEFINITIONS.--As used in this section, the term:
14 (g) "Jobs" means full-time equivalent positions, as
15 that term is such terms are consistent with terms used by the
16 Agency for Workforce Innovation Department of Labor and
17 Employment Security and the United States Department of Labor
18 for purposes of unemployment compensation tax administration
19 and employment estimation, resulting directly from a project
20 in this state. The term This definition does not include
21 temporary construction jobs involved in the construction of
22 the project facility.
23 Section 11. Paragraph (c) of subsection (10) of
24 section 440.15, Florida Statutes, is amended to read:
25 440.15 Compensation for disability.--Compensation for
26 disability shall be paid to the employee, subject to the
27 limits provided in s. 440.12(2), as follows:
28 (10) EMPLOYEE ELIGIBLE FOR BENEFITS UNDER THIS CHAPTER
29 AND FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE
30 ACT.--
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1 (c) No Disability compensation benefits payable for
2 any week, including those benefits provided by paragraph
3 (1)(f), may not shall be reduced pursuant to this subsection
4 until the Social Security Administration determines the amount
5 otherwise payable to the employee under 42 U.S.C. ss. 402 and
6 423 and the employee has begun receiving such social security
7 benefit payments. The employee shall, upon demand by the
8 department, the employer, or the carrier, authorize the Social
9 Security Administration to release disability information
10 relating to her or him and authorize the Agency for Workforce
11 Innovation Division of Unemployment Compensation to release
12 unemployment compensation information relating to her or him,
13 in accordance with rules to be adopted by the department
14 prescribing the procedure and manner for requesting the
15 authorization and for compliance by the employee. Neither The
16 department or nor the employer or carrier may not shall make
17 any payment of benefits for total disability or those
18 additional benefits provided by paragraph (1)(f) for any
19 period during which the employee willfully fails or refuses to
20 authorize the release of information in the manner and within
21 the time prescribed by such rules. The authority for release
22 of disability information granted by an employee under this
23 paragraph is shall be effective for a period not to exceed 12
24 months and, such authority may be renewed, to be renewable as
25 the department prescribes may prescribe by rule.
26 Section 12. Subsections (4) and (7) of section
27 440.381, Florida Statutes, are amended to read:
28 440.381 Application for coverage; reporting payroll;
29 payroll audit procedures; penalties.--
30 (4) Each employer must shall submit a copy of the
31 quarterly earning report required by chapter 443 at the end of
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1 each quarter to the carrier and submit self-audits supported
2 by the quarterly earnings reports required by chapter 443 and
3 the rules adopted by of the Agency for Workforce Innovation or
4 by the state agency providing unemployment tax collection
5 services under contract with the Agency for Workforce
6 Innovation through an interagency agreement pursuant to s.
7 443.1316 Division of Unemployment Compensation. The Such
8 reports must shall include a sworn statement by an officer or
9 principal of the employer attesting to the accuracy of the
10 information contained in the report.
11 (7) If an employee suffering a compensable injury was
12 not reported as earning wages on the last quarterly earnings
13 report filed with the Agency for Workforce Innovation or the
14 state agency providing unemployment tax collection services
15 under contract with the Agency for Workforce Innovation
16 through an interagency agreement pursuant to s. 443.1316
17 Division of Unemployment Compensation before the accident, the
18 employer shall indemnify the carrier for all workers'
19 compensation benefits paid to or on behalf of the employee
20 unless the employer establishes that the employee was hired
21 after the filing of the quarterly report, in which case the
22 employer and employee shall attest to the fact that the
23 employee was employed by the employer at the time of the
24 injury. Failure of the employer to indemnify the insurer
25 within 21 days after demand by the insurer is shall constitute
26 grounds for the insurer to immediately cancel coverage. Any
27 action for indemnification brought by the carrier is shall be
28 cognizable in the circuit court having jurisdiction where the
29 employer or carrier resides or transacts business. The insurer
30 is shall be entitled to a reasonable attorney's fee if it
31 recovers any portion of the benefits paid in the such action.
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1 Section 13. Section 443.011, Florida Statutes, is
2 amended to read:
3 443.011 Short title.--This chapter shall be known and
4 may be cited as the "Unemployment Compensation Law."
5 Section 14. Section 443.012, Florida Statutes, is
6 amended to read:
7 443.012 Unemployment Appeals Commission.--
8 (1) There is created within the Agency for Workforce
9 Innovation an Unemployment Appeals Commission, hereinafter
10 referred to as the "commission." The commission is composed
11 shall consist of a chair and two other members to be appointed
12 by the Governor, subject to confirmation by the Senate. Only
13 Not more than one appointee may must be a representative of
14 employers, as demonstrated by his or her person who, on
15 account of previous vocation, employment, or affiliation, is
16 classified as a representative of employers; and only not more
17 than one such appointee may must be a representative of
18 employees, as demonstrated by his or her person who, on
19 account of previous vocation, employment, or affiliation, is
20 classified as a representative of employees.
21 (a) The chair shall devote his or her entire time to
22 commission duties and is shall be responsible for the
23 administrative functions of the commission.
24 (b) The chair has shall have the authority to appoint
25 a general counsel and such other personnel as may be necessary
26 to carry out the duties and responsibilities of the
27 commission.
28 (c) The chair must shall have the qualifications
29 required by law for a judge of the circuit court and may shall
30 not engage in any other business vocation or employment.
31 Notwithstanding any other provisions of existing law, the
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1 chair shall be paid a salary equal to that paid under state
2 law to a judge of the circuit court.
3 (d) The remaining members shall be paid a stipend of
4 $100 for each day they are engaged in the work of the
5 commission. The chair and other members are entitled to shall
6 also be reimbursed for travel expenses, as provided in s.
7 112.061.
8 (e) The total salary and travel expenses of each
9 member of the commission shall be paid from the Employment
10 Security Administration Trust Fund.
11 (2) The members of the commission shall be appointed
12 to staggered serve for terms of 4 years each, except that,
13 beginning July 1, 1977, the chair shall be appointed for a
14 term of 4 years, one member for 3 years, and one member for 2
15 years. A vacancy for the unexpired term of a member shall be
16 filled in the same manner as the provided in this subsection
17 for an original appointment. The presence of two members
18 constitutes shall constitute a quorum for any called meeting
19 of the commission.
20 (3) The commission has is vested with all authority,
21 powers, duties, and responsibilities relating to unemployment
22 compensation appeal proceedings under this chapter.
23 (4) The property, personnel, and appropriations
24 relating to the specified authority, powers, duties, and
25 responsibilities of the commission shall be provided to the
26 commission by the Agency for Workforce Innovation.
27 (5) The commission is shall not be subject to control,
28 supervision, or direction by the Agency for Workforce
29 Innovation in performing the performance of its powers or and
30 duties under this chapter.
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1 (6) The commission may shall make such expenditures,
2 including expenditures for personal services and rent at the
3 seat of government and elsewhere, for law books, books of
4 reference, periodicals, furniture, equipment, and supplies,
5 and for printing and binding as are necessary in exercising
6 its authority and powers and carrying out its duties and
7 responsibilities. All such expenditures of the commission
8 shall be allowed and paid as provided in s. 443.211 upon the
9 presentation of itemized vouchers therefor, approved by the
10 chair.
11 (7) The commission may charge fees, in its discretion,
12 for publications, subscriptions, and copies of records and
13 documents. These Such fees must shall be deposited in the
14 Employment Security Administration Trust Fund.
15 (8) The commission shall maintain and keep open during
16 reasonable business hours an office, which shall be provided
17 in the Capitol or some other suitable building in the City of
18 Tallahassee, for the purpose transaction of transacting its
19 business, at which office the commission shall keep its
20 official records and papers shall be kept. The offices shall
21 be furnished and equipped by the commission. The commission
22 may hold sessions and conduct hearings at any place within the
23 state.
24 (9) The commission shall prepare and submit a budget
25 covering the necessary administrative cost of the commission.
26 (10) The commission shall have a seal for
27 authenticating authentication of its orders, awards, and
28 proceedings, upon which shall be inscribed the words "State of
29 Florida-Unemployment Appeals Commission-Seal," and it shall be
30 judicially noticed.
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1 (11) The commission has authority to adopt rules under
2 pursuant to ss. 120.536(1) and 120.54 to administer the
3 implement provisions of law conferring duties upon it.
4 (12) Orders of the commission relating to unemployment
5 compensation under this chapter are shall be subject to review
6 only by notice of appeal to the district courts of appeal in
7 the manner provided in s. 443.151(4)(e).
8 Section 15. Section 443.031, Florida Statutes, is
9 amended to read:
10 443.031 Rule of liberal construction.--This chapter
11 shall be liberally construed in favor of a claimant of
12 unemployment benefits who is unemployed through no fault of
13 his or her own. Any doubt to accomplish its purpose to promote
14 employment security by increasing opportunities for placement
15 through the maintenance of a system of public employment
16 offices and to provide through the accumulation of reserves
17 for the payment of compensation to individuals with respect to
18 their unemployment. The Legislature hereby declares its
19 intention to provide for carrying out the purposes of this
20 chapter in cooperation with the appropriate agencies of other
21 states and of the federal government, as part of a nationwide
22 employment security program, and particularly to provide for
23 meeting the requirements of Title III, the requirements of the
24 Federal Unemployment Tax Act, and the Act of Congress approved
25 June 6, 1933, entitled "An Act to provide for the
26 establishment of a national employment system and for
27 cooperation with the states in the promotion of such system,
28 and for other purposes" (the Wagner-Peyser Act), each as
29 amended, in order to secure for this state and the citizens
30 thereof the grants and privileges available thereunder; all
31 doubts as to the proper construction of any provision of this
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1 chapter shall be resolved in favor of conformity with federal
2 law, including, but not limited to, the Federal Unemployment
3 Tax Act, the Social Security Act, the Wagner-Peyser Act, and
4 the Workforce Investment Act such requirements.
5 Section 16. Section 443.0315, Florida Statutes, is
6 amended to read:
7 443.0315 Effect of finding, judgment, conclusion, or
8 order in separate or subsequent action or proceeding; use as
9 evidence.--Any finding of fact or law, judgment, conclusion,
10 or final order made by a hearing officer, the commission, or
11 any person with the authority to make findings of fact or law
12 in any proceeding under pursuant to this chapter act, is shall
13 not be conclusive or binding in any separate or subsequent
14 action or proceeding, other than an action or proceeding under
15 this chapter, between an individual and his or her present or
16 prior employer brought before an arbitrator, court, or judge
17 of this state or the United States, regardless of whether the
18 prior action was between the same or related parties or
19 involved the same facts.
20 Section 17. Section 443.036, Florida Statutes, is
21 amended to read:
22 443.036 Definitions.--As used in this chapter, the
23 term unless the context clearly requires otherwise:
24 (1) ABLE TO WORK.--The term "Able to work" means
25 physically and mentally capable of performing the duties of
26 the occupation in which work is being sought.
27 (2) AGRICULTURAL LABOR.--The term "Agricultural labor"
28 means any remunerated service performed:
29 (a) On a farm, in the employ of any person, in
30 connection with cultivating the soil or in connection with
31 raising or harvesting any agricultural or horticultural
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1 commodity, including the raising, shearing, feeding, caring
2 for, training, and management of livestock, bees, poultry, and
3 fur-bearing animals and wildlife.
4 (b) In the employ of the owner or tenant or other
5 operator of a farm in connection with the operation,
6 management, conservation, improvement, or maintenance of such
7 farm and its tools and equipment, or in salvaging timber or
8 clearing land of brush and other debris left by a hurricane if
9 the major part of the such service is performed on a farm.
10 (c) In connection with the production or harvesting of
11 any commodity defined as an agricultural commodity in s. 15(g)
12 of the Agricultural Marketing Act, as amended (46 Stat. 1550,
13 s. 3; 12 U.S.C. s. 1141j); the ginning of cotton; or the
14 operation or maintenance of ditches, canals, reservoirs, or
15 waterways, not owned or operated for profit, used exclusively
16 for supplying and storing water for farming purposes.
17 (d)1. In the employ of the operator of a farm in
18 handling, planting, drying, packing, packaging, processing,
19 freezing, grading, storing, or delivering to storage or to
20 market or to a carrier for transportation to market, in its
21 unmanufactured state, any agricultural or horticultural
22 commodity, but only if the such operator produced more than
23 one-half of the commodity for with respect to which the such
24 service is performed.
25 2. In the employ of a group of operators of farms, (or
26 a cooperative organization of which the such operators are
27 members,) in the performance of service described in
28 subparagraph 1., but only if the such operators produced more
29 than one-half of the commodity for with respect to which the
30 such service is performed.
31
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1 3. The provisions of Subparagraphs 1. and 2. do shall
2 not apply be deemed to be applicable with respect to service
3 performed in connection with commercial canning or commercial
4 freezing or in connection with any agricultural or
5 horticultural commodity after its delivery to a terminal
6 market for distribution for consumption or in connection with
7 grading, packing, packaging, or processing fresh citrus
8 fruits.
9 (e) On a farm operated for profit if the such service
10 is not in the course of the employer's trade or business.
11 (3) AMERICAN AIRCRAFT.--The term "American aircraft"
12 means an aircraft registered under the laws of the United
13 States.
14 (4) AMERICAN EMPLOYER.--An "American employer" means:
15 (a) An individual who is a resident of the United
16 States.
17 (b) A partnership, if two-thirds or more of the
18 partners are residents of the United States.
19 (c) A trust, if each all of the trustees is a resident
20 are residents of the United States.
21 (d) A corporation organized under the laws of the
22 United States or of any state.
23 (5) AMERICAN VESSEL.--The term "American vessel" means
24 any vessel documented or numbered under the laws of the United
25 States. The term and includes any vessel that which is neither
26 documented or numbered under the laws of the United States,
27 nor documented under the laws of any foreign country, if its
28 crew is employed solely by one or more citizens or residents
29 of the United States or corporations organized under the laws
30 of the United States or of any state.
31
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1 (6) AVAILABLE FOR WORK.--The term "Available for work"
2 means actively seeking and being ready and willing to accept
3 suitable employment.
4 (7) BASE PERIOD.--"Base period" means the first four
5 of the last five completed calendar quarters immediately
6 preceding the first day of an individual's benefit year.
7 (8) "Benefits" means the money payable to an
8 individual, as provided in this chapter, for his or her
9 unemployment.
10 (9)(8) BENEFIT YEAR.--"Benefit year," with respect to
11 any individual, means, for an individual, the 1-year period
12 beginning with the first day of the first week for with
13 respect to which the individual first files a valid claim for
14 benefits and, thereafter, the 1-year period beginning with the
15 first day of the first week for with respect to which the
16 individual next files a valid claim for benefits after the
17 termination of his or her last preceding benefit year. Each
18 Any claim for benefits made in accordance with s. 443.151(2)
19 is shall be deemed to be a "valid claim" under for the
20 purposes of this subsection if the individual was has been
21 paid wages for insured work in accordance with the provisions
22 of s. 443.091(1)(f) and is unemployed as defined in subsection
23 (43) (39) at the time of the filing the of such claim.
24 However, the Agency for Workforce Innovation division may
25 adopt rules providing in its discretion provide by rule for
26 the establishment of a uniform benefit year for all workers in
27 one or more groups or classes of service or within a
28 particular industry when and if it has been determined by the
29 agency determines division, after notice to the industry and
30 to the workers in the such industry and an opportunity to be
31 heard in the matter, that those such groups or classes of
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1 workers in a particular industry periodically experience
2 unemployment resulting from layoffs or shutdowns for limited
3 periods of time.
4 (9) BENEFITS.--"Benefits" means the money payable to
5 an individual, as provided in this chapter, with respect to
6 his or her unemployment.
7 (10) CALENDAR QUARTER.--"Calendar quarter" means each
8 period of 3 consecutive calendar months ending on March 31,
9 June 30, September 30, and December 31 of each year.
10 (11) CASUAL LABOR.--"Casual labor" means labor that
11 which is occasional, incidental, or irregular, not exceeding
12 200 person-hours in total duration. As used in this
13 subsection, the term "duration" means the period of time from
14 the commencement to the completion of the particular job or
15 project. However, Services performed by an employee for his
16 or her employer during a period of 1 calendar month or any 2
17 consecutive calendar months, however, are shall be deemed to
18 be casual labor only if the such service is performed on not
19 more than 10 or fewer calendar days, regardless of whether
20 those or not such days are consecutive. If any of the
21 services performed by of an individual on a particular labor
22 project are not casual labor, each as defined, then none of
23 the services performed by the of such individual on that such
24 job or project may not shall be deemed casual labor. In order
25 for services to be exempt under this subsection, such Services
26 must shall constitute casual labor, as defined, and may not be
27 performed in the course of the employer's trade or business
28 for those services to be exempt under this section, as
29 defined.
30 (12) COMMISSION.--"Commission" means the Unemployment
31 Appeals Commission.
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1 (13) "Contributing employer" means an employer who is
2 liable for contributions under this chapter.
3 (14)(13) "Contribution"
4 CONTRIBUTIONS.--"Contributions" means a payment of payroll tax
5 the money payments to the Unemployment Compensation Trust Fund
6 which is required under by this chapter to finance
7 unemployment benefits.
8 (15)(14) CREW LEADER.--"Crew leader" means an
9 individual who:
10 (a) Furnishes individuals to perform service in
11 agricultural labor for another any other person.
12 (b) Pays, either on his or her own behalf or on behalf
13 of the such other person, the individuals so furnished by him
14 or her for the service in agricultural labor performed by
15 those individuals them.
16 (c) Has not entered into a written agreement with the
17 such other person under which the such individual is
18 designated as an employee of the such other person.
19 (15) DIVISION.--"Division" means the Division of
20 Unemployment Compensation of the Department of Labor and
21 Employment Security.
22 (16) EARNED INCOME.--The term "Earned income" means
23 gross remuneration derived from work, professional service, or
24 self-employment but does not include income derived from
25 invested capital or ownership of property. The term includes
26 commissions, bonuses, back pay awards, and the cash value of
27 all remuneration paid in a any medium other than cash. The
28 term does not include income derived from invested capital or
29 ownership of property.
30 (17) EDUCATIONAL INSTITUTION.--With the exception of
31 an institution of higher education as defined in subsection
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1 (26), "Educational institution" means an institution, except
2 for an institution of higher education:
3 (a) In which participants, trainees, or students are
4 offered an organized course of study or training designed to
5 transfer to them knowledge, skills, information, doctrines,
6 attitudes, or abilities from, by, or under the guidance of, an
7 instructor or teacher;
8 (b) That Which is approved, licensed, or issued a
9 permit to operate as a school by the Department of Education
10 or other governmental agency that is authorized within the
11 state to approve, license, or issue a permit for the operation
12 of a school; and
13 (c) That Which offers courses of study or training
14 which are academic, technical, trade, or preparation for
15 gainful employment in a recognized occupation.
16 (18) EMPLOYEE LEASING COMPANY.--The term "Employee
17 leasing company" means an employing unit that has which
18 maintains a valid and active license under chapter 468 and
19 that which maintains the records required by s. 443.171(5) s.
20 443.171(7) and, in addition, maintains a listing of the
21 clients of the employee leasing company and of the employees,
22 including their social security numbers, who have been
23 assigned to work at each client company job site. Further,
24 each client company job site must be identified by industry,
25 products or services, and address. The client list must shall
26 be provided to the tax collection service provider division by
27 June 30 and by December 31 of each year. As used in For
28 purposes of this subsection, the term "client" means a party
29 who has contracted with an employee leasing company to provide
30 a worker, or workers, to perform services for the client.
31 Leased employees shall include employees subsequently placed
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1 on the payroll of the employee leasing company on behalf of
2 the client. An The employee leasing company must shall notify
3 the tax collection service provider division within 30 days
4 after of the initiation or termination of the company's
5 relationship with any client company under pursuant to chapter
6 468.
7 (19) EMPLOYER.--"Employer" means an employing unit
8 subject to this chapter under s. 443.1215.:
9 (a) Any employing unit which:
10 1. In any calendar quarter in either the current or
11 preceding calendar year paid for service in employment wages
12 of $1,500 or more; or
13 2. For any portion of a day in each of 20 different
14 calendar weeks, whether or not such weeks were consecutive, in
15 either the current or the preceding calendar year, had in
16 employment at least one individual, irrespective of whether
17 the same individual was in employment in each such day.
18 (b) Any employing unit for which service in
19 employment, as defined in paragraph (21)(b), is performed,
20 except as provided in paragraph (e).
21 (c) Any employing unit for which service in
22 employment, as defined in paragraph (21)(c), is performed,
23 except as provided in paragraph (e).
24 (d)1. Any employing unit for which agricultural labor,
25 as defined in paragraph (21)(e), is performed after December
26 31, 1977.
27 2. Any employing unit for which domestic service in
28 employment, as defined in paragraph (21)(g), is performed
29 after December 31, 1977.
30 (e)1. In determining whether or not an employing unit
31 for which service other than domestic service is also
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1 performed is an employer under paragraph (a), paragraph (b),
2 or paragraph (c) or subparagraph (d)1., the wages earned or
3 the employment of an employee performing domestic service
4 after December 31, 1977, shall not be taken into account.
5 2. In determining whether or not an employing unit for
6 which service other than agricultural labor is also performed
7 is an employer under paragraph (a), paragraph (b), or
8 paragraph (c) or subparagraph (d)2., the wages earned or the
9 employment of an employee performing service in agricultural
10 labor after December 31, 1977, shall not be taken into
11 account. If an employing unit is determined to be an employer
12 of agricultural labor, the employing unit shall be determined
13 an employer for the purposes of paragraph (a).
14 (f) Any individual or employing unit which acquired
15 the organization, trade, or business, or substantially all the
16 assets thereof, of another which at the time of such
17 acquisition was an employer subject to this chapter or which
18 acquired a part of the organization, trade, or business of
19 another which at the time of such acquisition was an employer
20 subject to this chapter, provided such other would have been
21 an employer under paragraph (a) if such part had constituted
22 its entire organization, trade, or business.
23 (g) Any individual or employing unit which acquired
24 the organization, trade, or business, or substantially all the
25 assets thereof, of another employing unit, if the employment
26 record of the predecessor prior to such acquisition together
27 with the employment record of such individual or employing
28 unit subsequent to such acquisition, both within the same
29 calendar year, would be sufficient to render an employing unit
30 subject to this chapter as an employer under paragraph (a).
31
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1 (h) Any employing unit not an employer by reason of
2 any other paragraph of this subsection:
3 1. For which, within either the current or preceding
4 calendar year, service is or was performed with respect to
5 which such employing unit is liable for any federal tax
6 against which credit may be taken for contributions required
7 to be paid into a state unemployment fund.
8 2. Which, as a condition for approval of this chapter
9 for full tax credit against the tax imposed by the Federal
10 Unemployment Tax Act, is required pursuant to such act to be
11 an "employer" under this chapter.
12 (i) Any employing unit which has become an employer
13 under paragraph (a), paragraph (b), paragraph (c), paragraph
14 (d), paragraph (e), paragraph (f), paragraph (g), or paragraph
15 (h) and has not ceased to be an employer subject to this
16 chapter, as provided in s. 443.121.
17 (j) For the effective period of its election, any
18 other employing unit which has elected to become subject to
19 this chapter.
20 (k) Any employing unit which fails to keep the records
21 of employment required by this chapter and by the rules of the
22 division shall be presumed to be an employer liable for the
23 payment of contributions pursuant to the provisions of this
24 chapter, regardless of the number of individuals employed by
25 such employing unit. However, the division shall make written
26 demand that such employing unit keep and maintain required
27 payroll records, and such demand shall have been made not less
28 than 6 months before assessing contributions against any
29 employing unit determined to have become an "employer" solely
30 by reason of this paragraph.
31
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1 For purposes of this subsection, if any week includes both
2 December 31 and January 1, the days of that week up to January
3 1 shall be deemed 1 calendar week, and the days beginning
4 January 1, another such week.
5 (20) EMPLOYING UNIT.--"Employing unit" means an any
6 individual or type of organization, including a any
7 partnership, association, trust, estate, joint-stock company,
8 insurance company, or corporation, whether domestic or
9 foreign; the receiver, trustee in bankruptcy, trustee, or
10 successor of any of the foregoing; or the legal representative
11 of a deceased person, which has or had in its employ one or
12 more individuals performing services for it within this state.
13 (a) Each individual employed to perform or to assist
14 in performing the work of any agent or employee of an
15 employing unit is shall be deemed to be employed by the such
16 employing unit for all the purposes of this chapter,
17 regardless of whether the such individual was hired or paid
18 directly by the the employing unit or by an such agent or
19 employee of the employing unit, if provided the employing unit
20 had actual or constructive knowledge of the work.
21 (b) Each individual All individuals performing
22 services in within this state for an any employing unit
23 maintaining at least which maintains two or more separate
24 establishments in within this state is shall be deemed to be
25 performing services for a single employing unit for all the
26 purposes of this chapter.
27 (c) A Any person who is an officer of a corporation
28 and who performs services for the such corporation in within
29 this state, regardless of whether those or not such services
30 are continuous, is shall be deemed an employee of the
31 corporation during all of each week of his or her tenure of
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1 office, regardless of whether or not he or she is compensated
2 for those such services. Services are shall be presumed to be
3 have been rendered for the corporation in cases in which the
4 where such officer is compensated by means other than
5 dividends upon shares of stock of the such corporation owned
6 by him or her.
7 (21) EMPLOYMENT.--"Employment," subject to the other
8 provisions of this chapter, means a any service subject to
9 this chapter under s. 443.1216 which is performed by an
10 employee for the person employing him or her.
11 (a) Generally.--
12 1. The term "employment" includes any service
13 performed prior to January 1, 1978, which was employment as
14 defined in this subsection prior to such date and, subject to
15 the other provisions of this subsection, service performed
16 after December 31, 1977, including service in interstate
17 commerce, by:
18 a. Any officer of a corporation.
19 b. Any individual who, under the usual common-law
20 rules applicable in determining the employer-employee
21 relationship, has the status of an employee. However, whenever
22 a company, hereafter referred to as "client," which would
23 otherwise be designated as an employing unit has contracted
24 with an employee leasing company to supply it with workers,
25 those workers shall, after December 31, 1986, be considered
26 employees of the employee leasing company. The employee
27 leasing company shall be permitted to lease corporate officers
28 of the client to the client and such other workers where not
29 prohibited by Internal Revenue Service regulations. Employees
30 of the employee leasing company shall be reported under the
31
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1 employee leasing company's tax identification number and tax
2 rate for work performed for the employee leasing company.
3 c. Any individual other than an individual who is an
4 employee under sub-subparagraph a. or sub-subparagraph b., who
5 performs services for remuneration for any person:
6 (I) As an agent-driver or commission-driver engaged in
7 distributing meat products, vegetable products, fruit
8 products, bakery products, beverages (other than milk), or
9 laundry or drycleaning services for his or her principal.
10 (II) As a traveling or city salesperson, other than as
11 an agent-driver or commission-driver, engaged on a full-time
12 basis in the solicitation on behalf of, and the transmission
13 to, his or her principal (except for sideline sales activities
14 on behalf of some other person) of orders from wholesalers,
15 retailers, contractors, or operators of hotels, restaurants,
16 or other similar establishments for merchandise for resale or
17 supplies for use in their business operations.
18
19 For purposes of sub-subparagraph c., the term "employment"
20 includes services described in sub-sub-subparagraphs (I) and
21 (II) only if: The contract of service contemplates that
22 substantially all of the services are to be performed
23 personally by such individual; the individual does not have a
24 substantial investment in facilities used in connection with
25 the performance of the services, other than in facilities for
26 transportation; and the services are not in the nature of a
27 single transaction that is not part of a continuing
28 relationship with the person for whom the services are
29 performed.
30 2. Notwithstanding any other provisions of this
31 subsection, service with respect to which a tax is required to
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1 be paid under any federal law imposing a tax against which
2 credit may be taken for contributions required to be paid into
3 a state unemployment fund or which as a condition for full tax
4 credit against the tax imposed by the Federal Unemployment Tax
5 Act is required to be covered under this chapter.
6 3. If the services performed during one-half or more
7 of any pay period by an employee for the person employing him
8 or her constitute employment, all of the services of such
9 employee for such period shall be deemed to be employment, but
10 if the services performed during more than one-half of any
11 such pay period by an employee for the person employing him or
12 her do not constitute employment, then none of the services of
13 such employee for such period shall be deemed to be
14 employment. This subparagraph shall not be applicable with
15 respect to services performed in a pay period by an employee
16 for the person employing him or her, when any of such service
17 is excepted by subparagraph (n)7.
18 4. If two or more related corporations concurrently
19 employ the same individual and compensate such individual
20 through a common paymaster, each related corporation shall be
21 considered to have paid as wages to such individual only the
22 amounts actually disbursed by it to such individual and shall
23 not be considered to have paid as wages to such individual any
24 amounts actually disbursed to such individual by another of
25 such corporations.
26 a. A "common paymaster" is any member of a group of
27 related corporations that disburses wages to concurrent
28 employees on behalf of the related corporations and that is
29 responsible for keeping payroll records with respect to those
30 concurrent employees. The common paymaster is not required to
31 disburse wages to all the employees of the related
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1 corporations, but the provisions of this section shall not
2 apply to any wages to concurrent employees that are not
3 disbursed through a common paymaster. The common paymaster
4 shall pay concurrently employed individuals under this section
5 by one combined paycheck.
6 b. "Concurrent employment" means the existence of
7 simultaneous employment relationships, as defined in this
8 chapter, between an individual and related corporations. Such
9 relationships require the performance of services by the
10 employee for the benefit of the related corporations,
11 including the common paymaster, in exchange for wages which,
12 if deductible for the purposes of federal income tax, would be
13 deductible by the related corporations.
14 c. Corporations shall be considered related
15 corporations for an entire calendar quarter, as defined in
16 subsection (10), if they satisfy any one of the following four
17 tests at any time during that calendar quarter:
18 (I) The corporations are members of a "controlled
19 group of corporations" as defined in s. 1563 of the Internal
20 Revenue Code of 1986 or would be members if paragraph
21 1563(a)(4) and subsection 1563(b) did not apply.
22 (II) In the case of a corporation that does not issue
23 stock, either 50 percent or more of the members of the board
24 of directors or other governing body of one corporation are
25 members of the board of directors or other governing body of
26 the other corporation, or the holders of 50 percent or more of
27 the voting power to select such members are concurrently the
28 holders of more than 50 percent of that power with respect to
29 the other corporation.
30
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1 (III) Fifty percent or more of the officers of one
2 corporation are concurrently officers of the other
3 corporation.
4 (IV) Thirty percent or more of the employees of one
5 corporation are concurrently employees of the other
6 corporation.
7 d. The common paymaster shall report to the division,
8 as a part of the unemployment compensation quarterly tax and
9 wage report, the state unemployment compensation account
10 number and name of each related corporation for which
11 concurrent employees are being reported. Failure to timely
12 report this information shall result in the related
13 corporations being denied common paymaster status for that
14 calendar quarter.
15 e. The common paymaster shall also have the primary
16 responsibility for remitting contributions due under this
17 chapter with respect to the wages it disburses as the common
18 paymaster. The common paymaster shall compute these
19 contributions as though it were the sole employer of the
20 concurrently employed individuals. If the common paymaster
21 fails to timely remit these contributions or reports, in whole
22 or in part, it shall remain liable for the full amount of the
23 unpaid portion of these taxes. In addition, each of the other
24 related corporations using the common paymaster shall be
25 jointly and severally liable for its appropriate share of
26 these contributions. Such share shall be an amount equal to
27 the greater of the following:
28 (I) The amount of the liability of the common
29 paymaster under this chapter, after taking into account any
30 contributions made.
31
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1 (II) The amount of the liability under this chapter
2 which, but for this section, would have existed with respect
3 to the wages from such other related corporations, reduced by
4 an allocable portion of any contributions previously paid by
5 the common paymaster with respect to those wages.
6 f. This subsection may apply to all contributions and
7 reports due for the first quarter of 1997 and thereafter.
8 (b) Public employees.--The term "employment" includes
9 service performed in the employ of this state or any of its
10 instrumentalities or any political subdivision thereof or any
11 of its instrumentalities, any instrumentality of more than one
12 of the foregoing, or any instrumentality of any of the
13 foregoing and one or more other states or political
14 subdivisions, provided such service is excluded from
15 "employment" as defined in s. 3306(c)(7) of the Federal
16 Unemployment Tax Act and is not excluded from "employment"
17 under paragraph (d) of this subsection.
18 (c) Religious, charitable, etc., employees.--The term
19 "employment" includes service performed by an individual in
20 the employ of a religious, charitable, educational, or other
21 organization, but only if the following conditions are met:
22 1. The service is excluded from "employment" as
23 defined in the Federal Unemployment Tax Act solely by reason
24 of s. 3306(c)(8) of that act; and
25 2. The organization had four or more individuals in
26 employment for some portion of a day in each of 20 different
27 weeks, whether or not such weeks were consecutive, within
28 either the current or preceding calendar year, regardless of
29 whether they were employed at the same moment of time.
30
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1 (d) Exclusions from paragraphs (b) and (c).--For the
2 purposes of paragraphs (b) and (c), the term "employment" does
3 not apply to service performed:
4 1. In the employ of:
5 a. A church or convention or association of churches.
6 b. An organization which is operated primarily for
7 religious purposes and which is operated, supervised,
8 controlled, or principally supported by a church or convention
9 or association of churches.
10 2. By a duly ordained, commissioned, or licensed
11 minister of a church in the exercise of his or her ministry or
12 by a member of a religious order in the exercise of duties
13 required by such order.
14 3. Prior to January 1, 1978, in the employ of a
15 nonprofit educational institution which is not an institution
16 of higher education and which would otherwise be employment as
17 defined in paragraph (c).
18 4. In the employ of a governmental entity referred to
19 in paragraph (b), if such service is performed by an
20 individual in the exercise of duties:
21 a. As an elected official.
22 b. As a member of a legislative body, or a member of
23 the judiciary, of a state or political subdivision.
24 c. As an employee serving on a temporary basis in case
25 of fire, storm, snow, earthquake, flood, or similar emergency.
26 d. In a position which, under or pursuant to the laws
27 of this state, is designated as a major nontenured
28 policymaking or advisory position or a policymaking or
29 advisory position, the performance of the duties of which
30 ordinarily does not require more than 8 hours per week.
31
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1 e. As an election official or election worker if the
2 amount of remuneration received by the individual during the
3 calendar year for such services is less than $1,000.
4 5. In a facility conducted for the purpose of carrying
5 out a program of rehabilitation for individuals whose earning
6 capacity is impaired by age or physical or mental deficiency
7 or injury or providing remunerative work for individuals who,
8 because of their impaired physical or mental capacity, cannot
9 be readily absorbed in the competitive labor market, by an
10 individual receiving such rehabilitation or remunerative work.
11 6. As part of an unemployment work-relief or
12 work-training program assisted or financed in whole or in part
13 by any federal agency or an agency of a state or political
14 subdivision thereof, by an individual receiving such work
15 relief or work training, except that this subparagraph does
16 not apply to unemployment work-relief or work-training
17 programs for which unemployment compensation coverage is
18 required under a federal law, rule, or regulation.
19 7. By an inmate of a custodial or penal institution.
20 (e) Agricultural service.--The term "employment"
21 includes service performed after December 31, 1977, by an
22 individual in agricultural labor, as defined in subsection
23 (2), when:
24 1. Such service is performed before January 1, 1988,
25 for a person who:
26 a. During any calendar quarter in either the current
27 or the preceding calendar year paid remuneration in cash of
28 $20,000 or more to individuals employed in agricultural labor.
29 b. For some portion of a day in each of 20 different
30 calendar weeks, whether or not such weeks were consecutive, in
31 either the current or the preceding calendar year, employed in
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1 agricultural labor 10 or more individuals, regardless of
2 whether they were employed at the same moment of time.
3 2. Such service is performed after December 31, 1987,
4 for a person who:
5 a. During any calendar quarter in either the current
6 or the preceding calendar year paid remuneration in cash of
7 $10,000 or more to individuals employed in agricultural labor.
8 b. For some portion of a day in each of 20 different
9 calendar weeks, whether or not such weeks were consecutive, in
10 either the current or the preceding calendar year, employed in
11 agricultural labor five or more individuals, regardless of
12 whether they were employed at the same moment of time.
13 3. Such service is performed by any individual who is
14 a member of a crew furnished by a crew leader to perform
15 service in agricultural labor for any other person.
16 a. For the purposes of this subparagraph, a crew
17 member shall be treated as an employee of the crew leader:
18 (I) If the crew leader holds a valid certificate of
19 registration under the Migrant and Seasonal Agricultural
20 Worker Protection Act of 1983 or if substantially all of the
21 members of the crew operate or maintain tractors, mechanized
22 harvesting or crop-dusting equipment, or any other mechanized
23 equipment which is provided by the crew leader; and
24 (II) If such individual is not an employee of such
25 other person within the meaning of paragraph (a).
26 b. For the purposes of this subparagraph, in the case
27 of an individual who is furnished by a crew leader to perform
28 service in agricultural labor for any other person and who is
29 not treated as an employee of the crew leader under
30 sub-subparagraph a.:
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1 (I) Such other person and not the crew leader shall be
2 treated as the employer of such individual; and
3 (II) Such other person shall be treated as having paid
4 cash remuneration to such individual in an amount equal to the
5 amount of cash remuneration paid to such individual by the
6 crew leader, either on his or her own behalf or on the behalf
7 of such other person, for the service in agricultural labor
8 performed for such other person.
9 (f) Exclusion from paragraph (e).--The term
10 "employment" does not include service performed by an
11 individual in agricultural labor, except as provided in
12 paragraph (e); however, the provisions of paragraph (e) shall
13 not reduce the coverage provided under subparagraph (d)3.
14 (g) Domestic service.--The term "employment" includes
15 domestic service after December 31, 1977, performed by maids,
16 cooks, maintenance workers, chauffeurs, social secretaries,
17 caretakers, private yacht crews, butlers, and houseparents, in
18 a private home, local college club, or local chapter of a
19 college fraternity or sorority performed for a person who paid
20 cash remuneration of $1,000 or more after December 31, 1977,
21 in any calendar quarter in the current calendar year or the
22 preceding calendar year to individuals employed in such
23 domestic service.
24 (h) Service outside state.--The term "employment"
25 includes an individual's entire service, performed within or
26 both within and without this state if:
27 1. The service is localized in this state; or
28 2. The service is not localized in any state, but some
29 of the service is performed in this state, and:
30
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1 a. The base of operations, or, if there is no base of
2 operations, then the place from which such service is directed
3 or controlled, is in this state; or
4 b. The base of operations or place from which such
5 service is directed or controlled is not in any state in which
6 some part of the service is performed, but the individual's
7 residence is in this state.
8 (i) Employer election to include service outside
9 state.--Services not covered under subparagraph (h)2. and
10 performed entirely without this state, with respect to no part
11 of which contributions are required and paid under an
12 unemployment compensation law of any other state or of the
13 Federal Government, shall be deemed to be employment subject
14 to this chapter if the individual performing such services is
15 a resident of this state and the division approves the
16 election of the employing unit for whom such services are
17 performed that the entire service of such individual shall be
18 deemed to be employment subject to this chapter.
19 (j) Service deemed to be localized within
20 state.--Service shall be deemed to be localized within a state
21 if:
22 1. The service is performed entirely within such
23 state; or
24 2. The service is performed both within and without
25 such state, but the service performed without such state is
26 incidental to the individual's service within the state; for
27 example, it is temporary or transitory in nature or consists
28 of isolated transactions.
29 (k) Service outside United States.--The term
30 "employment" includes the service of an individual who is a
31 citizen of the United States, performed outside the United
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1 States (except in Canada) in the employ of an American
2 employer, other than service which is deemed "employment"
3 under the provisions of paragraph (b) or paragraph (c) or the
4 parallel provisions of another state's law, if:
5 1. The employer's principal place of business in the
6 United States is located in this state.
7 2. The employer has no place of business in the United
8 States, but:
9 a. The employer is an individual who is a resident of
10 this state.
11 b. The employer is a corporation which is organized
12 under the laws of this state.
13 c. The employer is a partnership or a trust and the
14 number of the partners or trustees who are residents of this
15 state is greater than the number who are residents of any one
16 other state.
17 3. None of the criteria of subsection (4) and this
18 paragraph is met, but the employer has elected coverage in
19 this state, or, the employer having failed to elect coverage
20 in any state, the individual has filed a claim for benefits,
21 based on such service, under the laws of this state.
22 (l) Service on American vessel or aircraft.--The term
23 "employment" includes all service performed by an officer or
24 member of a crew of an American vessel or American aircraft on
25 or in connection with such vessel or aircraft, provided that
26 the operating office, from which the operations of such vessel
27 or aircraft operating within or within and without the United
28 States is ordinarily and regularly supervised, managed,
29 directed, and controlled, is within this state.
30 (m) Service under other unemployment compensation
31 law.--The term "employment" includes services covered by an
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1 arrangement pursuant to s. 443.221 between the division and
2 the agency charged with the administration of any other state
3 unemployment compensation law or Federal Unemployment
4 Compensation Law, pursuant to which all services performed by
5 an individual for an employing unit are deemed to be performed
6 entirely within this state, if the division has approved an
7 election of the employing unit for which such services are
8 performed, pursuant to which the entire service of such
9 individual during the period covered by such election is
10 deemed to be insured work.
11 (n) Exclusions generally.--The term "employment" does
12 not include:
13 1. Domestic service in a private home, local college
14 club, or local chapter of a college fraternity or sorority,
15 except as provided in paragraph (g).
16 2. Service performed on or in connection with a vessel
17 or aircraft not an American vessel or American aircraft, if
18 the employee is employed on and in connection with such vessel
19 or aircraft when outside the United States.
20 3. Service performed by an individual in, or as an
21 officer or member of the crew of a vessel while it is engaged
22 in, the catching, taking, harvesting, cultivating, or farming
23 of any kind of fish, shellfish, crustacea, sponges, seaweeds,
24 or other aquatic forms of animal and vegetable life, including
25 service performed by any such individual as an ordinary
26 incident to any such activity, except:
27 a. Service performed in connection with the catching
28 or taking of salmon or halibut for commercial purposes.
29 b. Service performed on, or in connection with, a
30 vessel of more than 10 net tons, determined in the manner
31
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1 provided for determining the register tonnage of merchant
2 vessels under the laws of the United States.
3 4. Service performed by an individual in the employ of
4 his or her son, daughter, or spouse, including step
5 relationships, and service performed by a child, or stepchild,
6 under the age of 21 in the employ of his or her father or
7 mother, or stepfather or stepmother.
8 5. Service performed in the employ of the United
9 States Government or of an instrumentality of the United
10 States which is:
11 a. Wholly or partially owned by the United States.
12 b. Exempt from the tax imposed by s. 3301 of the
13 Internal Revenue Code by virtue of any provision of federal
14 law which specifically refers to such section, or the
15 corresponding section of prior law, in granting such
16 exemption; except that to the extent that the Congress shall
17 permit states to require any instrumentalities of the United
18 States to make payments into an unemployment fund under a
19 state unemployment compensation law, all of the provisions of
20 this law shall be applicable to such instrumentalities, and to
21 services performed for such instrumentalities, in the same
22 manner, to the same extent, and on the same terms as to all
23 other employers, employing units, individuals, and services.
24 If this state is not certified for any year by the Secretary
25 of Labor under s. 3304 of the federal Internal Revenue Code,
26 the payments required of such instrumentalities with respect
27 to such year shall be refunded by the division from the fund
28 in the same manner and within the same period as is provided
29 in s. 443.141(6) with respect to contributions erroneously
30 collected.
31
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1 6. Service performed in the employ of a state, or any
2 political subdivision thereof, or any instrumentality of any
3 one or more of the foregoing which is wholly owned by one or
4 more states or political subdivisions, except as provided in
5 paragraph (b), and any service performed in the employ of any
6 instrumentality of one or more states or political
7 subdivisions, to the extent that the instrumentality is, with
8 respect to such service, immune under the Constitution of the
9 United States from the tax imposed by s. 3301 of the Internal
10 Revenue Code.
11 7. Service performed in the employ of a corporation,
12 community chest, fund, or foundation, organized and operated
13 exclusively for religious, charitable, scientific, testing for
14 public safety, literary, or educational purposes, or for the
15 prevention of cruelty to children or animals, no part of the
16 net earnings of which inures to the benefit of any private
17 shareholder or individual, no substantial part of the
18 activities of which is carrying on propaganda or otherwise
19 attempting to influence legislation, and which does not
20 participate in, or intervene in (including the publishing or
21 distributing of statements), any political campaign on behalf
22 of any candidate for public office, except as provided in
23 paragraph (c).
24 8. Service with respect to which unemployment
25 compensation is payable under an unemployment compensation
26 system established by an Act of Congress.
27 9.a. Service performed in any calendar quarter in the
28 employ of any organization exempt from income tax under s.
29 501(a) of the Internal Revenue Code, other than an
30 organization described in s. 401(a), or under s. 521, if the
31 remuneration for such service is less than $50.
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1 b. Service performed in the employ of a school,
2 college, or university, if such service is performed by a
3 student who is enrolled and is regularly attending classes at
4 such school, college, or university.
5 10. Service performed in the employ of a foreign
6 government, including service as a consular or other officer
7 or employee of a nondiplomatic representative.
8 11. Service performed in the employ of an
9 instrumentality wholly owned by a foreign government:
10 a. If the service is of a character similar to that
11 performed in foreign countries by employees of the United
12 States Government or of an instrumentality thereof; and
13 b. The Secretary of State shall certify to the
14 Secretary of the Treasury that the foreign government, with
15 respect to whose instrumentality exemption is claimed, grants
16 an equivalent exemption with respect to similar service
17 performed in the foreign country by employees of the United
18 States Government and of instrumentalities thereof.
19 12. Service performed as a student nurse in the employ
20 of a hospital or a nurses' training school by an individual
21 who is enrolled and is regularly attending classes in a
22 nurses' training school chartered or approved pursuant to a
23 state law; service performed as an intern in the employ of a
24 hospital by an individual who has completed a 4-year course in
25 a medical school chartered or approved pursuant to state law;
26 and service performed by a patient of a hospital for such
27 hospital.
28 13. Service performed by an individual for a person as
29 an insurance agent or as an insurance solicitor, if all such
30 service performed by such individual for such person is
31 performed for remuneration solely by way of commission, except
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1 for such services performed in accordance with 26 U.S.C.S. s.
2 3306(c)(7) and (8). For purposes of this subsection, those
3 benefits excluded from the definition of wages pursuant to
4 subparagraphs (40)(b)2.-6., inclusive, shall not be considered
5 remuneration.
6 14. Service performed by an individual for a person as
7 a real estate salesperson or agent, if all such service
8 performed by such individual for such person is performed for
9 remuneration solely by way of commission.
10 15. Service performed by an individual under the age
11 of 18 in the delivery or distribution of newspapers or
12 shopping news, not including delivery or distribution to any
13 point for subsequent delivery or distribution.
14 16. Service covered by an arrangement between the
15 division and the agency charged with the administration of any
16 other state or federal unemployment compensation law pursuant
17 to which all services performed by an individual for an
18 employing unit during the period covered by such employing
19 unit's duly approved election are deemed to be performed
20 entirely within such agency's state or under such federal law.
21 17. Service performed by an individual who is enrolled
22 at a nonprofit or public educational institution which
23 normally maintains a regular faculty and curriculum and
24 normally has a regularly organized body of students in
25 attendance at the place where its educational activities are
26 carried on as a student in a full-time program, taken for
27 credit at such institution, which combines academic
28 instruction with work experience, if such service is an
29 integral part of such program, and such institution has so
30 certified to the employer, except that this subparagraph does
31
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1 not apply to service performed in a program established for or
2 on behalf of an employer or group of employers.
3 18. Service performed by an individual for a person as
4 a barber, if all such service performed by such individual for
5 such person is performed for remuneration solely by way of
6 commission.
7 19. Casual labor not in the course of the employer's
8 trade or business.
9 20. Service performed by a speech therapist,
10 occupational therapist, or physical therapist who is
11 nonsalaried and working pursuant to a written contract with a
12 home health agency as defined in s. 400.462.
13 21. Service performed by a direct seller. For purposes
14 of this subparagraph, the term "direct seller" means a person:
15 a.(I) Who is engaged in the trade or business of
16 selling or soliciting the sale of consumer products to buyers
17 on a buy-sell basis or a deposit-commission basis, or on any
18 similar basis, for resale in the home or in any other place
19 that is not a permanent retail establishment; or
20 (II) Who is engaged in the trade or business of
21 selling or soliciting the sale of consumer products in the
22 home or in any other place that is not a permanent retail
23 establishment;
24 b. Substantially all of whose remuneration for
25 services described in sub-subparagraph a., whether or not paid
26 in cash, is directly related to sales or other output, rather
27 than to the number of hours worked; and
28 c. Who performs such services pursuant to a written
29 contract with the person for whom the services are performed,
30 which contract provides that the person will not be treated as
31
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1 an employee with respect to such services for federal tax
2 purposes.
3 22. Service performed by a nonresident alien
4 individual for the period he or she is temporarily present in
5 the United States as a nonimmigrant under subparagraph (F) or
6 subparagraph (J) of s. 101(a)(15) of the Immigration and
7 Nationality Act, and which is performed to carry out the
8 purpose specified in subparagraph (F) or subparagraph (J), as
9 the case may be.
10 23. Service performed by an individual for
11 remuneration for a private, for-profit delivery or messenger
12 service, if the individual:
13 a. Is free to accept or reject jobs from the delivery
14 or messenger service and the delivery or messenger service has
15 no control over when the individual works;
16 b. Is remunerated for each delivery, or the
17 remuneration is based on factors that relate to the work
18 performed, including receipt of a percentage of any rate
19 schedule;
20 c. Pays all expenses and the opportunity for profit or
21 loss rests solely with the individual;
22 d. Is responsible for operating costs, including fuel,
23 repairs, supplies, and motor vehicle insurance;
24 e. Determines the method of performing the service,
25 including selection of routes and order of deliveries;
26 f. Is responsible for the completion of a specific job
27 and is liable for any failure to complete that job;
28 g. Enters into a contract with the delivery or
29 messenger service which specifies the relationship of the
30 individual to the delivery or messenger service to be that of
31 an independent contractor and not that of an employee; and
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1 h. Provides the vehicle used to perform the service.
2 24. Service performed in agricultural labor by an
3 individual who is an alien admitted to the United States to
4 perform service in agricultural labor pursuant to ss.
5 101(a)(15)(H) and 214(c) of the Immigration and Nationality
6 Act.
7 25. Service performed by a person who is an inmate of
8 a penal institution.
9 (22) EMPLOYMENT OFFICE.--"Employment office" means a
10 free public employment office or branch thereof operated by
11 this or any other state as a part of a state-controlled system
12 of public employment offices or by a federal agency charged
13 with the administration of an unemployment compensation
14 program or free public employment offices.
15 (22)(23) FARM.--"Farm" includes stock, dairy, poultry,
16 fruit, fur-bearing animal, and truck farms, plantations,
17 ranches, nurseries, ranges, greenhouses or other similar
18 structures used primarily for the raising of agricultural or
19 horticultural commodities, and orchards.
20 (23)(24) FUND.--"Fund" means the Unemployment
21 Compensation Trust Fund created under by this chapter, into to
22 which all contributions and reimbursements required under this
23 chapter are deposited and from which all benefits provided
24 under this chapter are shall be paid.
25 (24) "High quarter" means the quarter in an
26 individual's base period in which the individual has the
27 greatest amount of wages paid, regardless of the number of
28 employers paying wages in that quarter.
29 (25) HOSPITAL.--"Hospital" means an institution that
30 is which has been licensed, certified, or approved by the
31 Agency for Health Care Administration as a hospital.
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1 (26) INSTITUTION OF HIGHER EDUCATION.--"Institution of
2 higher education" means an educational institution that which:
3 (a) Admits as regular students only individuals having
4 a certificate of graduation from a high school, or the
5 recognized equivalent of such a certificate of graduation;
6 (b) Is legally authorized in this state to provide a
7 program of education beyond high school;
8 (c) Provides an educational program for which it
9 awards a bachelor's or higher degree, or provides a program
10 that which is acceptable for full credit toward such a
11 bachelor's or higher degree;, a program of postgraduate or
12 postdoctoral studies;, or a program of training to prepare
13 students for gainful employment in a recognized occupation;
14 and
15 (d) Is a public or other nonprofit institution.
16
17 The term includes each community college and state university
18 in this state, and each other institution Notwithstanding any
19 of the foregoing provisions of this subsection, all colleges
20 and universities in this state authorized under s. 1005.03 to
21 use the designation "college" or "university." and recognized
22 as such by this state are institutions of higher education for
23 purposes of this section.
24 (27) INSURED WORK.--"Insured work" means employment
25 for employers.
26 (28) LEAVE OF ABSENCE.--The term "Leave of absence"
27 means a temporary break in service to an employer, for a
28 specified period of time, during which the employing unit
29 guarantees the same or a comparable position to the worker at
30 the expiration of the leave.
31
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1 (29) MISCONDUCT.--"Misconduct" includes, but is not
2 limited to, the following, which may shall not be construed in
3 pari materia with each other:
4 (a) Conduct demonstrating evincing such willful or
5 wanton disregard of an employer's interests and as is found to
6 be a in deliberate violation or disregard of the standards of
7 behavior which the employer has a the right to expect of his
8 or her employee; or
9 (b) Carelessness or negligence to of such a degree or
10 recurrence that manifests as to manifest culpability, wrongful
11 intent, or evil design or shows to show an intentional and
12 substantial disregard of the employer's interests or of the
13 employee's duties and obligations to his or her employer.
14 (30) MONETARY DETERMINATION.--The term "Monetary
15 determination" means a determination of whether and in what
16 amount a claimant is eligible for benefits based on the
17 claimant's employment during the base period of the claim.
18 (31) NONMONETARY DETERMINATION.--The term "Nonmonetary
19 determination" means a determination of the claimant's
20 eligibility for benefits based on an issue all issues other
21 than monetary entitlement and benefit overpayment.
22 (32) NOT IN THE COURSE OF THE EMPLOYER'S TRADE OR
23 BUSINESS.--"Not in the course of the employer's trade or
24 business" means that which does not promoting promote or
25 advancing advance the trade or business of the employer.
26 (33) "One-stop career center" means a service site
27 established and maintained as part of the one-stop delivery
28 system under s. 445.009.
29 (34)(33) PAY PERIOD.--"Pay period" means a period of
30 not more than 31 or fewer consecutive days for which a payment
31
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1 or remuneration is ordinarily made to the employee by the
2 person employing him or her.
3 (35) "Public employer" means:
4 (a) A state agency or political subdivision of the
5 state;
6 (b) An instrumentality that is wholly owned by one or
7 more state agencies or political subdivisions of the state; or
8 (c) An instrumentality that is wholly owned by one or
9 more state agencies, political subdivisions, or
10 instrumentalities of the state and one or more state agencies
11 or political subdivisions of one or more other states.
12 (36)(34) REASONABLE ASSURANCE.--The term "Reasonable
13 assurance" means a written or verbal agreement, or an
14 agreement between an the employer and a the worker understood
15 through tradition within the trade or occupation, or an
16 agreement as defined in an employer's employer policy.
17 (37) "Reimbursement" means a payment of money to the
18 Unemployment Compensation Trust Fund in lieu of a contribution
19 which is required under this chapter to finance unemployment
20 benefits.
21 (38)(35) REIMBURSABLE EMPLOYER.--"Reimbursing
22 Reimbursable employer" means an employer who is liable for
23 reimbursements payments in lieu of contributions under as
24 required by this chapter.
25 (39)(36) STATE.--"State" includes the states of the
26 United States, the District of Columbia, Canada, the
27 Commonwealth of Puerto Rico, and the Virgin Islands.
28 (40)(37) STATE LAW.--"State law" means the
29 unemployment insurance law of any state, approved by the
30 United States Secretary of Labor under s. 3304 of the Internal
31 Revenue Code of 1954.
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1 (41) "Tax collection service provider" or "service
2 provider" means the state agency providing unemployment tax
3 collection services under contract with the Agency for
4 Workforce Innovation through an interagency agreement pursuant
5 to s. 443.1316.
6 (42)(38) TEMPORARY LAYOFF.--The term "Temporary
7 layoff" means a job separation due to lack of work which does
8 not exceed 8 consecutive weeks in duration and which has a
9 fixed or approximate return-to-work return to work date.
10 (43)(39) UNEMPLOYMENT.--"Unemployment" means:
11 (a) An individual is shall be deemed "totally
12 unemployed" in any week during which he or she does not
13 perform any performs no services and for with respect to which
14 no earned income is not payable to him or her. An individual
15 is, or shall be deemed "partially unemployed" in any week of
16 less than full-time work if the earned income payable to him
17 or her for that with respect to such week is less than his or
18 her weekly benefit amount. The Agency for Workforce
19 Innovation may adopt rules prescribing division shall
20 prescribe regulations applicable to unemployed individuals
21 making such distinctions in the procedures for unemployed
22 individuals based on as to total unemployment, part-time
23 unemployment, partial unemployment of individuals attached to
24 their regular jobs, and other forms of short-time work, as the
25 division deems necessary.
26 (b) An individual's week of unemployment commences
27 shall be deemed to commence only after his or her registration
28 with the Agency for Workforce Innovation as required in s.
29 443.091 at an employment office, except as the agency division
30 may by rule otherwise prescribe by rule.
31 (44)(40) WAGES.--
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1 (a) "Wages" means all remuneration subject to this
2 chapter under s. 443.1217. for employment, including
3 commissions, bonuses, back pay awards, and the cash value of
4 all remuneration paid in any medium other than cash. The
5 reasonable cash value of remuneration in any medium other than
6 cash shall be estimated and determined in accordance with
7 rules prescribed by the division. After January 1, 1986, the
8 term "wages" includes tips or gratuities which are received
9 while performing services which constitute employment and are
10 included in a written statement furnished to the employer
11 pursuant to s. 6053(a) of the Internal Revenue Code of 1954.
12 (b) "Wages" does not include:
13 1. That part of remuneration which, after remuneration
14 equal to $6,000 prior to January 1, 1983, and $7,000 after
15 December 31, 1982, has been paid in a calendar year to an
16 individual by an employer or his or her predecessor with
17 respect to employment during any calendar year, is paid to
18 such individual by such employer during such calendar year,
19 unless that part of the remuneration is subject to a tax,
20 under a federal law imposing the tax, against which credit may
21 be taken for contributions required to be paid into a state
22 unemployment fund. For the purposes of this subsection, the
23 term "employment" includes services constituting employment
24 under any employment security law of another state or of the
25 Federal Government.
26 2. The amount of any payment, with respect to services
27 performed, to, or on behalf of, an individual in its employ
28 under a plan or system established by an employing unit which
29 makes provision for individuals in its employ generally or for
30 a class or classes of such individuals, including any amount
31
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1 paid by an employing unit for insurance or annuities, or into
2 a fund, to provide for any such payment, on account of:
3 a. Sickness or accident disability, but, in the case
4 of payments made to an employee or any of his or her
5 dependents, this subparagraph shall exclude from the term
6 "wages" only those payments received under a workers'
7 compensation law.
8 b. Medical and hospitalization expenses in connection
9 with sickness or accident disability.
10 c. Death, provided the individual in its employ:
11 (I) Has not the option to receive, instead of
12 provision for such death benefit, any part of such payment or,
13 if such death benefit is insured, any part of the premiums, or
14 contributions to premiums, paid by his or her employing unit;
15 and
16 (II) Has not the right, under the provisions of the
17 plan or system or policy of insurance providing for such death
18 benefit, to assign such benefit or to receive cash
19 consideration in lieu of such benefit either upon his or her
20 withdrawal from the plan or system providing for such benefit
21 or upon termination of such plan or system or policy of
22 insurance or of his or her services with such employing unit.
23 3. The amount of any payment on account of sickness or
24 accident disability, or medical or hospitalization expenses in
25 connection with sickness or accident disability, made by an
26 employing unit to, or on behalf of, an individual performing
27 services for it after the expiration of 6 calendar months
28 following the last calendar month in which the individual
29 performed services for such employing unit.
30 4. The payment by an employing unit, without deduction
31 from the remuneration of the individual in its employ, of the
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1 tax imposed upon an individual in its employ under s. 3101 of
2 the federal Internal Revenue Code with respect to services
3 performed.
4 5. The value of:
5 a. Meals furnished to an employee or the employee's
6 spouse or dependents by the employer on the business premises
7 of the employer for the convenience of the employer; or
8 b. Lodging furnished to an employee or the employee's
9 spouse or dependents by the employer on the business premises
10 of the employer for the convenience of the employer when such
11 lodging is included as a condition of employment.
12 6. The amount of any payment made by an employing unit
13 to, or on behalf of, an individual performing services for it
14 or a beneficiary of such individual:
15 a. From or to a trust described in s. 401(a) of the
16 Internal Revenue Code of 1954 which is exempt from tax under
17 s. 501(a) at the time of such payment unless such payment is
18 made to an employee of the trust as remuneration for services
19 rendered as such employee and not as a beneficiary of the
20 trust;
21 b. Under or to an annuity plan which, at the time of
22 such payment, is a plan described in s. 403(a) of the Internal
23 Revenue Code of 1954;
24 c. Under a simplified employee pension if, at the time
25 of the payment, it is reasonable to believe that the employee
26 will be entitled to a deduction under s. 219(b)(2) of the
27 Internal Revenue Code of 1954 for such payment;
28 d. Under or to an annuity contract described in s.
29 403(b) of the Internal Revenue Code of 1954, other than a
30 payment for the purchase of such contract which is made by
31
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1 reason of a salary reduction agreement, whether evidenced by a
2 written instrument or otherwise;
3 e. Under or to an exempt governmental deferred
4 compensation plan as described in s. 3121(v)(3) of the
5 Internal Revenue Code of 1954; or
6 f. To supplement pension benefits under a plan or
7 trust described in any of the foregoing provisions of this
8 subparagraph to take into account some portion or all of the
9 increase in the cost of living, as determined by the United
10 States Secretary of Labor, since retirement, but only if such
11 supplemental payments are under a plan which is treated as a
12 welfare plan under s. 3(2)(B)(ii) of the Employee Retirement
13 Income Security Act of 1974.
14 g. Under a cafeteria plan, within the meaning of s.
15 125 of the Internal Revenue Code of 1986, as amended, if such
16 payment would not be treated as wages without regard to such
17 plan and it is reasonable to believe that, if s. 125 of the
18 Internal Revenue Code of 1986, as amended, applied for
19 purposes of this section, s. 125 of the Internal Revenue Code
20 of 1986, as amended, would not treat any wages as
21 constructively received.
22 h. Any payment made, or benefit provided, to or for
23 the benefit of an employee if at the time of such payment or
24 provision of benefit it is reasonable to believe that the
25 employee will be able to exclude such payment or benefit from
26 income under s. 127 of the Internal Revenue Code of 1986, as
27 amended.
28 (45)(41) WEEK.--"Week" means a such period of 7
29 consecutive days as defined in the rules of the Agency for
30 Workforce Innovation the division may by rule prescribe. The
31 Agency for Workforce Innovation division may by rule prescribe
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1 that a week is shall be deemed to be "in," "within," or
2 "during" the that benefit year that contains which includes
3 the greater part of the such week.
4 (42) HIGH QUARTER.--"High quarter" means that quarter
5 in the base period in which the claimant had the greatest
6 amount of wages paid, regardless of the number of employers
7 paying wages in that quarter.
8 Section 18. Section 443.041, Florida Statutes, is
9 amended to read:
10 443.041 Waiver of rights; fees; privileged
11 communications.--
12 (1) WAIVER OF RIGHTS VOID.--Any agreement by an
13 individual to waive, release, or commute her or his rights to
14 benefits or any other rights under this chapter is shall be
15 void. Any agreement by an individual in the employ of any
16 person or concern to pay all or any portion of any employer's
17 contributions, reimbursements, interest, penalties, fines, or
18 fees required under this chapter from the such employer, is
19 shall be void. An No employer may not shall directly or
20 indirectly make or require or accept any deduction from wages
21 to finance the employer's contributions, reimbursements,
22 interest, penalties, fines, or fees required from her or him,
23 or require or accept any waiver of any right under this
24 chapter hereunder by any individual in her or his employ. An
25 Any employer, or an officer or agent of an employer, who
26 violates any provision of this subsection commits shall be
27 guilty of a misdemeanor of the second degree, punishable as
28 provided in s. 775.082 or s. 775.083.
29 (2) FEES.--
30 (a) Except as otherwise provided in this chapter, an
31 No individual claiming benefits may not shall be charged fees
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1 of any kind in any proceeding under this chapter by the
2 commission or the Agency for Workforce Innovation, division or
3 their representatives, or by any court or any officer of the
4 court thereof, except as hereinafter provided. An Any
5 individual claiming benefits in any proceeding before the
6 commission or the Agency for Workforce Innovation division, or
7 representatives of either, or a court may be represented by
8 counsel or an duly authorized representative agent, but the no
9 such counsel or representative may not agent shall either
10 charge or receive for those such services more than an amount
11 approved by the commission, the Agency for Workforce
12 Innovation, or division or by the court.
13 (b) An attorney at law representing a claimant for
14 benefits in any district court of appeal of this state or in
15 the Supreme Court of Florida is entitled to counsel fees
16 payable by the Agency for Workforce Innovation division as set
17 fixed by the court if the petition for review or appeal is
18 initiated by the claimant and results in a decision awarding
19 more benefits than provided in did the decision from which
20 appeal was taken. The amount of the fee may not exceed 50
21 percent of the total amount of regular benefits permitted
22 awarded under s. 443.111(5)(a) during the benefit year.
23 (c) The Agency for Workforce Innovation shall pay
24 attorneys' fees awarded under this section from the shall be
25 paid by the division out of Employment Security Administration
26 Trust Fund funds as a part of the costs of administration of
27 this chapter and may pay these fees be paid directly to the
28 attorney for the claimant in a lump sum. The Agency for
29 Workforce Innovation division or the commission may not pay
30 any other fees or costs in connection with an appeal.
31
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1 (d) Any person, firm, or corporation who or which
2 seeks or receives any remuneration or gratuity for any
3 services rendered on behalf of a claimant, except as allowed
4 by this section and in an amount approved by the Agency for
5 Workforce Innovation, the division or commission, or by a
6 court, commits shall be guilty of a misdemeanor of the second
7 degree, punishable as provided in s. 775.082 or s. 775.083.
8 Any person, firm or corporation who or which shall solicit the
9 business of appearing on behalf of a claimant, or shall make
10 it a business to solicit employment for another in connection
11 with any claim for benefits under this chapter, shall be
12 guilty of a misdemeanor of the second degree, punishable as
13 provided in s. 775.082 or s. 775.083.
14 (3) PRIVILEGED COMMUNICATIONS.--All letters, reports,
15 communications, or any other matters, either oral or written,
16 between an employer and an employee or between the Agency for
17 Workforce Innovation or its tax collection service provider
18 division and any of their its agents, representatives, or
19 employees which are written, sent, delivered, or made in
20 connection with the requirements and administration of this
21 chapter, are absolutely privileged and may not be the subject
22 matter or basis for any suit for slander or libel in any court
23 of the state.
24 Section 19. Section 443.051, Florida Statutes, is
25 amended to read:
26 443.051 Benefits not alienable; exception, child
27 support intercept.--
28 (1) DEFINITIONS.--As used in this section:
29 (a) "Unemployment compensation" means any compensation
30 payable under the state law, including amounts payable
31 pursuant to an agreement under any federal law providing for
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1 compensation, assistance, or allowances for with respect to
2 unemployment.
3 (b) "Support obligations" includes only those
4 obligations that which are being enforced under pursuant to a
5 plan described in s. 454 of the Social Security Act which has
6 been approved by the Secretary of Health and Human Services
7 under Part D of Title IV of the Social Security Act.
8 (c) "State or local child support enforcement agency"
9 means any agency of a state or political subdivision thereof
10 which enforces support obligations.
11 (2) BENEFITS NOT ALIENABLE.--Except as provided in
12 subsection (3), benefits due under this chapter may shall not
13 be assigned, pledged, encumbered, released, or commuted and
14 shall, except as otherwise provided in this chapter, are be
15 exempt from all claims of creditors and from levy, execution,
16 or attachment, or other remedy for recovery or collection of a
17 debt, which exemption may not be waived.
18 (3) EXCEPTION, SUPPORT INTERCEPT.--
19 (a) The division shall require Each individual filing
20 a new claim for unemployment compensation must to disclose at
21 the time of filing the such claim whether or not she or he
22 owes support obligations that which are being enforced by the
23 Department of Revenue a state or local child support
24 enforcement agency. If an any applicant discloses that she or
25 he owes support obligations and she or he is determined to be
26 eligible for unemployment compensation benefits, the Agency
27 for Workforce Innovation division shall notify the Department
28 of Revenue if the department is state or local child support
29 enforcement agency enforcing the support such obligation. The
30 Department of Revenue shall, at least biweekly, provide the
31 Agency for Workforce Innovation with a magnetic tape or other
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1 electronic data file disclosing the individuals who owe
2 support obligations and the amount of any legally required
3 deductions.
4 (b) The Agency for Workforce Innovation division shall
5 deduct and withhold from any unemployment compensation
6 otherwise payable to an individual disclosed under paragraph
7 (a) who owes support obligations:
8 1. The amount specified by the individual to the
9 division to be deducted and withheld under this section;
10 1.2. The amount determined under pursuant to an
11 agreement submitted to the Agency for Workforce Innovation
12 division under s. 454(19)(B)(i) s. 454(20)(B)(i) of the Social
13 Security Act by the Department of Revenue state or local child
14 support enforcement agency; or
15 2.3. The Any amount otherwise required to be deducted
16 and withheld from such unemployment compensation through legal
17 process as defined in s. 459 of the Social Security Act; or.
18 3. The amount otherwise specified by the individual to
19 the Agency for Workforce Innovation to be deducted and
20 withheld under this section.
21 (c) The Agency for Workforce Innovation division shall
22 pay any amount deducted and withheld under paragraph (b) to
23 the Department of Revenue appropriate state or local child
24 support enforcement agency.
25 (d) Any amount deducted and withheld under this
26 subsection shall for all purposes be treated as if it were
27 paid to the individual as unemployment compensation and paid
28 by the such individual to the Department of Revenue state or
29 local child support enforcement agency for support
30 obligations.
31
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1 (e) The Department of Revenue Each state or local
2 child support enforcement agency shall reimburse the Agency
3 for Workforce Innovation state agency charged with the
4 administration of the Unemployment Compensation Law for the
5 administrative costs incurred by the agency division under
6 this subsection which are attributable to support obligations
7 being enforced by the department state or local child support
8 enforcement agency.
9 Section 20. Section 443.061, Florida Statutes, is
10 amended to read:
11 (Substantial rewording of section. See
12 s. 443.061, F.S., for present text.)
13 443.061 Vested rights not created.--A right granted
14 under this chapter is subject to amendment or repeal and does
15 not create a vested right in any person.
16 Section 21. Section 443.071, Florida Statutes, is
17 amended to read:
18 443.071 Penalties.--
19 (1) Any person who Whoever makes a false statement or
20 representation, knowing it to be false, or knowingly fails to
21 disclose a material fact to obtain or increase any benefits or
22 other payment under this chapter or under an employment
23 security law of any other state, of the Federal Government, or
24 of a foreign government, either for herself or himself or for
25 any other person, commits is guilty of a felony of the third
26 degree, punishable as provided in s. 775.082, s. 775.083, or
27 s. 775.084.; and Each such false statement or representation
28 or failure to disclose a material fact constitutes shall
29 constitute a separate offense.
30 (2) Any employing unit or any officer or agent of any
31 employing unit or any other person who makes a false statement
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1 or representation, knowing it to be false, or who knowingly
2 fails to disclose a material fact, to prevent or reduce the
3 payment of benefits to any individual entitled to benefits
4 thereto, or to avoid becoming or remaining subject to this
5 chapter hereto, or to avoid or reduce any contribution,
6 reimbursement, or other payment required from an employing
7 unit under this chapter commits is guilty of a felony of the
8 third degree, punishable as provided in s. 775.082, s.
9 775.083, or s. 775.084.
10 (3) Any employing unit or any officer or agent of any
11 employing unit or any other person who fails to furnish any
12 reports required under this chapter hereunder or to produce or
13 permit the inspection of or copying of records as required
14 under this chapter hereunder, or who fails or refuses, within
15 6 months after written demand therefor by the Agency for
16 Workforce Innovation or its tax collection service provider
17 division, to keep and maintain the payroll records required by
18 this chapter or and by rule of the Agency for Workforce
19 Innovation or the state agency providing tax collection
20 services division, or who willfully fails or refuses to make
21 any contribution, reimbursement, or other payment required
22 from an employer employing unit under this chapter commits is
23 guilty of a misdemeanor of the second degree, punishable as
24 provided in s. 775.082 or s. 775.083.
25 (4) Any person who shall willfully violate any
26 provision of this chapter or any order or rule hereunder, the
27 violation of which is made unlawful or the observance of which
28 is required under the terms of this chapter, and for which a
29 penalty is neither prescribed hereunder nor provided by any
30 other applicable statute, is guilty of a misdemeanor of the
31
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1 second degree, punishable as provided in s. 775.082 or s.
2 775.083.
3 (4)(5) In any prosecution or action under the
4 provisions of this section, the signature of a person on a
5 document, letter, or other writing constitutes shall
6 constitute prima facie evidence of the such person's identity
7 if the following conditions exist:
8 (a) The person gives her or his name, residence
9 address, home telephone number, present or former place of
10 employment, gender sex, date of birth, social security number,
11 height, weight, and race.
12 (b) The signature of the such person is witnessed by
13 an agent or employee of the Agency for Workforce Innovation or
14 its tax collection service provider division at the time the
15 document, letter, or other writing is filed.
16 Section 22. Section 443.091, Florida Statutes, is
17 amended to read:
18 443.091 Benefit eligibility conditions.--
19 (1) An unemployed individual is shall be eligible to
20 receive benefits for with respect to any week only if the
21 Agency for Workforce Innovation division finds that:
22 (a) She or he has made a claim for benefits for that
23 with respect to such week in accordance with the such rules
24 adopted by the Agency for Workforce Innovation as the division
25 may prescribe.
26 (b) She or he has registered for work with at, and
27 subsequently thereafter continued to report to at, the
28 division, which shall be responsible for notification of the
29 Agency for Workforce Innovation in accordance with its such
30 rules. The Agency for Workforce Innovation as the division may
31 prescribe; except that the division may, by rule not
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1 inconsistent with the purposes of this law, waive or alter
2 either or both of the requirements of this paragraph for
3 subsection as to individuals attached to regular jobs. These
4 rules must not; but no such rule shall conflict with s.
5 443.111(1).
6 (c)1. She or he is able to work and is available for
7 work. In order to assess eligibility for a claimed week of
8 unemployment, the Agency for Workforce Innovation division
9 shall develop criteria to determine a claimant's ability to
10 work and availability for work.
11 2. Notwithstanding any other provision of provisions
12 in this section, an no otherwise eligible individual may not
13 shall be denied benefits for any week because she or he is in
14 training with the approval of the Agency for Workforce
15 Innovation division, and nor shall such an individual may not
16 be denied benefits for with respect to any week in which she
17 or he is in training with the approval of the Agency for
18 Workforce Innovation division by reason of the application of
19 provisions in subparagraph 1. relating to availability for
20 work, or the provisions of s. 443.101(2) relating to failure
21 to apply for, or refusal to accept, suitable work. Training
22 may be approved by the Agency for Workforce Innovation
23 division in accordance with criteria prescribed by rule. A
24 claimant's eligibility during approved training is contingent
25 upon satisfying eligibility conditions prescribed by rule.
26 3. Notwithstanding any other provision of this
27 chapter, an individual who is in training approved under s.
28 236(a)(1) of the Trade Act of 1974, as amended, may not be
29 determined to be ineligible or disqualified for benefits with
30 respect to her or his enrollment in such training or because
31 of leaving work that which is not suitable employment to enter
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1 such training. As used in For the purposes of this
2 subparagraph, the term "suitable employment" means, for with
3 respect to a worker, work of a substantially equal or higher
4 skill level than the worker's past adversely affected
5 employment, as defined for purposes of the Trade Act of 1974,
6 as amended, the wages for which are at least not less than 80
7 percent of the worker's average weekly wage as determined for
8 purposes of the Trade Act of 1974, as amended.
9 4. Notwithstanding any other provision of this
10 section, an otherwise eligible individual may shall not be
11 denied benefits for any week by reason of the application of
12 subparagraph 1. because she or he is before any court of the
13 United States or any state under pursuant to a lawfully issued
14 summons to appear for jury duty.
15 (d) She or he participates in reemployment services,
16 such as job search assistance services, whenever the
17 individual has been determined, by pursuant to a profiling
18 system established by rule of the Agency for Workforce
19 Innovation division, to be likely to exhaust regular benefits
20 and to be in need of reemployment services.
21 (e) She or he has been unemployed for a waiting period
22 of 1 week. A No week may not shall be counted as a week of
23 unemployment under for the purposes of this subsection:
24 1. Unless it occurs within the benefit year that which
25 includes the week for with respect to which she or he claims
26 payment of benefits.
27 2. If benefits have been paid for that week with
28 respect thereto.
29 3. Unless the individual was eligible for benefits for
30 that week with respect thereto as provided in this section and
31
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1 s. 443.101, except for the requirements of this subsection and
2 of s. 443.101(5).
3 (f) She or he has been paid wages for insured work
4 equal to 1.5 times her or his high quarter wages during her or
5 his base period, except that an unemployed individual is not
6 eligible to receive benefits if the base period wages are less
7 than $3,400. As amended by this act, this paragraph applies
8 only to benefit years beginning on or after July 1, 1996.
9 (2) An No individual may not receive benefits in a
10 benefit year unless, after subsequent to the beginning of the
11 next preceding benefit year during which she or he received
12 benefits, she or he performed service, regardless of whether
13 or not in employment as defined in s. 443.036, and earned
14 remuneration for that such service of at least in an amount
15 equal to not less than 3 times her or his weekly benefit
16 amount as determined for her or his current benefit year.
17 (3) Benefits based on service in employment described
18 defined in s. 443.1216(2) and (3) are s. 443.036(21)(b) and
19 (c) shall be payable in the same amount, on the same terms,
20 and subject to the same conditions as benefits payable based
21 on the basis of other service subject to this chapter, except
22 that:
23 (a) Benefits are shall not payable for be paid based
24 on services in an instructional, research, or principal
25 administrative capacity for an educational institution or an
26 institution of higher education for any week of unemployment
27 commencing during the period between 2 successive academic
28 years; during a similar period between two regular terms,
29 whether or not successive; or during a period of paid
30 sabbatical leave provided for in the individual's contract, to
31 any individual, if the such individual performs those such
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1 services in the first of those such academic years or terms
2 and there is a contract or a reasonable assurance that the
3 such individual will perform services in any such capacity for
4 any educational institution or institution of higher education
5 in the second of those such academic years or terms.
6 (b) Benefits may shall not be based on services in any
7 other capacity for an educational institution or an
8 institution of higher education to any individual for any week
9 that which commences during a period between 2 successive
10 academic years or terms if the such individual performs those
11 such services in the first of the academic years or terms and
12 there is a reasonable assurance that the such individual will
13 perform those such services in the second of the academic
14 years or terms. However; except that, if compensation is
15 denied to any individual under this paragraph and the such
16 individual was not offered an opportunity to perform those
17 such services for the educational institution for the second
18 of those such academic years or terms, that individual is
19 shall be entitled to a retroactive payment of compensation for
20 each week for which the individual filed a timely claim for
21 compensation and for which compensation was denied solely by
22 reason of this paragraph.
23 (c) Benefits are shall not payable be paid, based on
24 services provided to an educational institution or institution
25 of higher learning, to any individual for any week that which
26 commences during an established and customary vacation period
27 or holiday recess if the such individual performs any services
28 described in paragraph (a) or paragraph (b) in the period
29 immediately before the such vacation period or holiday recess
30 and there is a reasonable assurance that the such individual
31
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1 will perform any such service in the period immediately after
2 the following such vacation period or holiday recess.
3 (d) Benefits are shall not be payable for on the basis
4 of services in any capacity such capacities as specified in
5 paragraphs (a), (b), and (c) to any individual who performed
6 those such services in an educational institution while in the
7 employ of a governmental agency or governmental entity that
8 which is established and operated exclusively for the purpose
9 of providing those such services to one or more educational
10 institutions.
11 (e) Benefits are shall not be payable for on the basis
12 of services in any capacity such capacities as specified in
13 paragraphs (a), (b), (c), and (d) to any individual who
14 provided those such services to or on behalf of an educational
15 institution, or an institution of higher education.
16 (f) As used in this subsection, the term:
17 1. "Fixed contract" means a written agreement of
18 employment for a specified period of time., and the term
19 2. "Continuing contract" means a written agreement
20 that is automatically renewed until terminated by one of the
21 parties to the contract.
22 (4) In the event of national emergency, in the course
23 of which the Federal Emergency Unemployment Payment Plan is,
24 at the request of the Governor, invoked for all or any part of
25 the state, the emergency such plan shall supersede the
26 procedures prescribed by this chapter, and by rules adopted
27 under this chapter hereunder, and the Agency for Workforce
28 Innovation division shall act as the Florida agency for the
29 United States Department of Labor in the administration of the
30 such plan.
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1 (5) Benefits are shall not payable be paid to any
2 individual based on the basis of any service, 90 percent or
3 more of which consists of participating in sports or athletic
4 events or training, or preparing to so participate, for any
5 week that which commences during the period between two
6 successive sport seasons, (or similar periods,) if the such
7 individual performed the such service in the first of those
8 such seasons, (or similar periods,) and there is a reasonable
9 assurance that the such individual will perform those such
10 services in the later of those such seasons, (or similar
11 periods).
12 (6) With respect to weeks of unemployment beginning on
13 or after January 1, 1978, wages for insured work shall include
14 wages paid for previously uncovered services. For the
15 purposes of this subsection, except to the extent that
16 assistance under Title II of the Emergency Jobs and
17 Unemployment Assistance Act of 1974 was paid on the basis of
18 such services, the term "previously uncovered services" means
19 services:
20 (a) Which were not employment as defined in this
21 chapter prior to January 1, 1978, and were not services
22 covered pursuant to s. 443.121(3) at any time during the
23 1-year period ending December 31, 1975; and
24 (b) Which are:
25 1. Agricultural labor or domestic service as defined
26 in s. 443.036; or
27 2. Services performed by an employee of this state or
28 a political subdivision thereof, as provided in s.
29 443.036(21)(b), or by an employee of a nonprofit educational
30 institution which is not an institution of higher education.
31
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1 (7) Benefits paid to any individual whose base period
2 wages include wages for previously uncovered services, as
3 defined in subsection (6), shall not be charged to the
4 employer or the employer's experience rating account, to the
5 extent that such individual would not have been eligible to
6 receive such compensation had the state not provided for
7 payment of compensation on the basis of such previously
8 uncovered services, and provided benefits shall be paid for
9 such previously uncovered service only to the extent that the
10 division determines that the unemployment compensation fund
11 may be reimbursed for such benefits pursuant to Pub. L. No.
12 94-566, s. 121.
13 Section 23. Section 443.101, Florida Statutes, is
14 amended to read:
15 443.101 Disqualification for benefits.--An individual
16 shall be disqualified for benefits:
17 (1)(a) For the week in which he or she has voluntarily
18 left his or her work without good cause attributable to his or
19 her employing unit or in which the individual has been
20 discharged by his or her employing unit for misconduct
21 connected with his or her work, based on a finding if so found
22 by the Agency for Workforce Innovation division. The term
23 "work," As used in this paragraph, the term "work" means any
24 work, whether full-time, part-time, or temporary.
25 1. Disqualification for voluntarily quitting continues
26 shall continue for the full period of unemployment next
27 ensuing after he or she has left his or her full-time,
28 part-time, or temporary work voluntarily without good cause
29 and until the such individual has earned income equal to or in
30 excess of 17 times his or her weekly benefit amount.; the term
31 "good cause" As used in this subsection, the term "good cause"
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1 includes only that such cause as is attributable to the
2 employing unit or which consists of illness or disability of
3 the individual requiring separation from his or her work. Any
4 No other disqualification may not be imposed. An individual is
5 shall not be disqualified under this subsection for
6 voluntarily leaving temporary work to return immediately when
7 called to work by the permanent employing unit that
8 temporarily terminated his or her work within the previous 6
9 calendar months.
10 2. Disqualification for being discharged for
11 misconduct connected with his or her work continues shall
12 continue for the full period of unemployment next ensuing
13 after having been discharged and until the such individual has
14 become reemployed and has earned income of at least not less
15 than 17 times his or her weekly benefit amount and for not
16 more than 52 weeks that immediately follow that such week, as
17 determined by the Agency for Workforce Innovation division in
18 each case according to the circumstances in each case or the
19 seriousness of the misconduct, under the agency's rules
20 adopted pursuant to rules of the division enacted for
21 determinations of disqualification for benefits for
22 misconduct.
23 (b) For any week with respect to which the Agency for
24 Workforce Innovation division finds that his or her
25 unemployment is due to a suspension for misconduct connected
26 with the individual's work.
27 (c) For any week with respect to which the Agency for
28 Workforce Innovation division finds that his or her
29 unemployment is due to a leave of absence, if the such leave
30 was voluntarily initiated by the such individual.
31
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1 (d) For any week with respect to which the Agency for
2 Workforce Innovation division finds that his or her
3 unemployment is due to a discharge for misconduct connected
4 with the individual's work, consisting of drug use, as
5 evidenced by a positive, confirmed drug test.
6 (2) If the Agency for Workforce Innovation division
7 finds that the individual has failed without good cause either
8 to apply for available suitable work when so directed by the
9 agency division or the one-stop career center employment
10 office, or to accept suitable work when offered to him or her,
11 or to return to the individual's customary self-employment
12 when so directed by the agency division, the such
13 disqualification continues shall continue for the full period
14 of unemployment next ensuing after he or she has failed
15 without good cause either to apply for available suitable
16 work, or to accept suitable work, or to return to his or her
17 customary self-employment, under pursuant to this subsection,
18 and until the such individual has earned income at least equal
19 to or in excess of 17 times his or her weekly benefit amount.
20 The Agency for Workforce Innovation division shall by rule
21 adopt provide criteria for determining the "suitability of
22 work," as used in this section. The Agency for Workforce
23 Innovation division in developing these such rules shall
24 consider the duration of a claimant's unemployment in
25 determining the suitability of work and the suitability of
26 proposed rates of compensation for available work. Further,
27 after an individual has received 25 weeks of benefits in a
28 single year, suitable work is shall be a job that which pays
29 the minimum wage and is 120 percent or more of the weekly
30 benefit amount the individual is drawing.
31
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1 (a) In determining whether or not any work is suitable
2 for an individual, the Agency for Workforce Innovation
3 division shall consider the degree of risk involved to his or
4 her health, safety, and morals; his or her physical fitness
5 and prior training; the individual's experience and prior
6 earnings; his or her length of unemployment and prospects for
7 securing local work in his or her customary occupation; and
8 the distance of the available work from his or her residence.
9 (b) Notwithstanding any other provisions of this
10 chapter, no work is not shall be deemed suitable and benefits
11 may shall not be denied under this chapter to any otherwise
12 eligible individual for refusing to accept new work under any
13 of the following conditions:
14 1. If the position offered is vacant due directly to a
15 strike, lockout, or other labor dispute.
16 2. If the wages, hours, or other conditions of the
17 work offered are substantially less favorable to the
18 individual than those prevailing for similar work in the
19 locality.
20 3. If as a condition of being employed, the individual
21 would be required to join a company union or to resign from or
22 refrain from joining any bona fide labor organization.
23
24 (c) If the Agency for Workforce Innovation division
25 finds that an individual was has been rejected for offered
26 employment as the direct result of a positive, confirmed drug
27 test required as a condition of employment, the such
28 individual is shall be disqualified for refusing to accept an
29 offer of suitable work.
30 (3) For any week with respect to which he or she is
31 receiving or has received remuneration in the form of:
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1 (a) Wages in lieu of notice.;
2 (b)1. Compensation for temporary total disability or
3 permanent total disability under the workers' compensation law
4 of any state or under a similar law of the United States.
5 2. However, if the remuneration referred to in
6 paragraphs (a) and (b) is less than the benefits that which
7 would otherwise be due under this chapter, he or she is shall
8 be entitled to receive for that such week, if otherwise
9 eligible, benefits reduced by the amount of the such
10 remuneration.
11 (4) For any week with respect to which the Agency for
12 Workforce Innovation division finds that his or her total or
13 partial unemployment is due to a labor dispute in active
14 progress which exists at the factory, establishment, or other
15 premises at which he or she is or was last employed; except
16 that this subsection does shall not apply if it is shown to
17 the satisfaction of the Agency for Workforce Innovation
18 division that:
19 (a)1. He or she is not participating in, financing, or
20 directly interested in the labor dispute that which is in
21 active progress; however, the payment of regular union dues
22 may shall not be construed as financing a labor dispute within
23 the meaning of this section; and
24 2. He or she does not belong to a grade or class of
25 workers of which immediately before the commencement of the
26 labor dispute there were members employed at the premises at
27 which the labor dispute occurs any of whom are participating
28 in, financing, or directly interested in the dispute; if in
29 any case separate branches of work are commonly conducted as
30 separate businesses in separate premises, or are conducted in
31 separate departments of the same premises, each department
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1 shall, for the purpose of this subsection, is be deemed to be
2 a separate factory, establishment, or other premise.
3 (b) His or her total or partial unemployment results
4 from a lockout by his or her employer. As used in For the
5 purposes of this section, the term "lockout" means shall mean
6 a situation in which where employees have not gone on strike,
7 nor have employees notified the employer of a date certain for
8 a strike, but in which where employees have been denied entry
9 to the factory, establishment, or other premises of employment
10 by the employer. However, benefits are shall not be payable
11 under this paragraph if the lockout action was taken in
12 response to threats, actions, or other indications of
13 impending damage to property and equipment or possible
14 physical violence by employees or in response to actual damage
15 or violence or a substantial reduction in production
16 instigated or perpetrated by employees.
17 (5) For any week with respect to which or a part of
18 which he or she has received or is seeking unemployment
19 benefits under an unemployment compensation law of another
20 state or of the United States.; For the purposes of this
21 subsection, an unemployment compensation law of the United
22 States is any law of the United States which provides for
23 payment of any type and in any amounts for periods of
24 unemployment due to lack of work.; However, if the appropriate
25 agency of the such other state or of the United States finally
26 determines that he or she is not entitled to such unemployment
27 benefits, this disqualification does shall not apply.
28 (6) For a period of not to exceed 1 year from the date
29 of the discovery by the Agency for Workforce Innovation
30 division of the making of any false or fraudulent
31 representation for the purpose of obtaining benefits contrary
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1 to the provisions of this chapter, constituting a violation
2 under within the intent of s. 443.071. This; Any such
3 disqualification may be appealed from in the same manner as
4 from any other disqualification imposed under this section
5 hereunder. A conviction by any court of competent jurisdiction
6 in this state of the offense prohibited or punished by s.
7 443.071 is shall be conclusive upon the appeals referee and
8 the commission of the making of the such false or fraudulent
9 representation for which disqualification is imposed under
10 this section hereunder.
11 (7) If the Agency for Workforce Innovation division
12 finds that the individual is an alien, unless the such alien
13 is an individual who has been lawfully admitted for permanent
14 residence or otherwise is permanently residing in the United
15 States under color of law, (including an alien who is lawfully
16 present in the United States as a result of the application of
17 the provisions of s. 203(a)(7) or s. 212(d)(5) of the
18 Immigration and Nationality Act), if provided that any
19 modifications to the provisions of s. 3304(a)(14) of the
20 Federal Unemployment Tax Act, as provided by Pub. L. No.
21 94-566, which specify other conditions or other effective
22 dates than those stated under federal law herein for the
23 denial of benefits based on services performed by aliens, and
24 which modifications are required to be implemented under state
25 law as a condition for full tax credit against the tax imposed
26 by the Federal Unemployment Tax Act, are shall be deemed
27 applicable under the provisions of this section, if provided:
28 (a) Any data or information required of individuals
29 applying for benefits to determine whether benefits are not
30 payable to them because of their alien status is shall be
31 uniformly required from all applicants for benefits; and
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1 (b) In the case of an individual whose application for
2 benefits would otherwise be approved, a no determination that
3 benefits to such individual are not payable because of his or
4 her alien status may not shall be made except by upon a
5 preponderance of the evidence.
6
7 (c) If the Agency for Workforce Innovation division finds
8 that the individual has refused without good cause an offer of
9 resettlement or relocation, which offer provides for suitable
10 employment for the such individual notwithstanding the
11 distance of such relocation, resettlement, or employment from
12 the current location of the such individual in this state,
13 this such disqualification continues shall continue for the
14 week in which the such failure occurred and for not more than
15 17 weeks immediately after that following such week, or a
16 reduction by not more than 5 weeks from the duration of
17 benefits, as determined by the Agency for Workforce Innovation
18 division in each case.
19 (8) For any week with respect to which he or she has
20 received, from a base period employer, benefits from a
21 retirement, pension, or annuity program embodied in a union
22 contract or either a public or private employee benefit
23 program, except:
24 (a) For any week in which benefits from a retirement,
25 pension, or annuity program, as referred to in this
26 subsection, are less than the weekly benefits that which would
27 otherwise be due under this chapter, he or she is shall be
28 entitled to receive for that such week, if otherwise eligible,
29 benefits reduced by the amount of benefits from the
30 retirement, pension, or annuity program, prorated to a weekly
31 basis;
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1 (b) For any week in which an individual has received
2 benefits from a retirement, pension, or annuity program, as
3 referred to in this subsection, for which program he or she
4 has paid at least one-half of the contributions, the
5 individual is shall be entitled to receive for that such week,
6 if otherwise eligible, benefits reduced by one-half of the
7 amount of benefits from the retirement, pension, or annuity
8 program, prorated on a weekly basis; or
9 (c) For any week in which he or she has received
10 benefits from a retirement, pension, or annuity program under
11 the United States Social Security Act, for which program he or
12 she has paid any contribution, there shall be no reduction in
13 benefits may not be reduced because of the contribution. This
14 paragraph applies only to weeks of unemployment beginning on
15 or after July 5, 1992.
16
17 For the purpose of this subsection, benefits from the United
18 States Social Security Act, a disability benefit program, or
19 any other similar periodic payment that is based on the
20 previous work of the such individual are shall be considered
21 as retirement income, except as provided in paragraph (c).
22 (9) If the individual was terminated from his or her
23 work for violation of any criminal law punishable by
24 imprisonment, or for any dishonest act, in connection with his
25 or her work, as follows:
26 (a) If the Agency for Workforce Innovation division or
27 the Unemployment Appeals Commission finds that the individual
28 was terminated from his or her work for violation of any
29 criminal law punishable by imprisonment in connection with his
30 or her work, and the individual was has been found guilty of
31 the offense, has made an admission of guilt in a court of law,
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1 or has entered a plea of no contest, the individual is shall
2 not be entitled to unemployment benefits compensation for up
3 to 52 weeks, under pursuant to rules adopted by the Agency for
4 Workforce Innovation division, and until he or she has earned
5 income equal to or in excess of at least 17 times his or her
6 weekly benefit amount. If, before prior to an adjudication of
7 guilt, an admission of guilt, or a plea of no contest, the
8 employer shows the Agency for Workforce Innovation can show
9 before a hearing examiner or appeals referee that the arrest
10 was due to a crime against the employer or the employer's
11 business and, after considering all the evidence, the Agency
12 for Workforce Innovation hearing examiner or appeals referee
13 finds misconduct in connection with the individual's work, the
14 individual is shall not be entitled to unemployment benefits
15 compensation.
16 (b) If the Agency for Workforce Innovation division or
17 the Unemployment Appeals Commission finds that the individual
18 was terminated from work for any dishonest act in connection
19 with his or her work, the individual is shall not be entitled
20 to unemployment benefits compensation for up to 52 weeks,
21 under pursuant to rules adopted by the Agency for Workforce
22 Innovation division, and until he or she has earned income
23 equal to or in excess of at least 17 times his or her weekly
24 benefit amount. In addition, if should the employer terminates
25 terminate an individual as a result of a dishonest act in
26 connection with his or her work and the Agency for Workforce
27 Innovation hearing examiner or appeals referee finds
28 misconduct in connection with his or her work, the individual
29 is shall not be entitled to unemployment benefits
30 compensation.
31
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1 With respect to an individual so disqualified for benefits,
2 the account of the terminating employer, if the such employer
3 is in the base period, is shall be noncharged at the time the
4 disqualification is imposed.
5 (10) Subject to the requirements of this subsection,
6 if the claim is made based on the basis of loss of employment
7 as a leased employee for an employee leasing company or as a
8 temporary employee for a temporary help firm.
9 (a) As used in this subsection, the term:
10 1. "Temporary help firm" means a firm that hires its
11 own employees and assigns them to clients to support or
12 supplement the client's workforce in work situations such as
13 employee absences, temporary skill shortages, seasonal
14 workloads, and special assignments and projects. The term also
15 includes a firm created by an entity licensed under s.
16 125.012(6), which hires employees assigned by a union for the
17 purpose of supplementing or supporting the workforce of the
18 temporary help firm's clients. The term does not include
19 employee leasing companies regulated under part XI of chapter
20 468.
21 2. "Temporary employee" means an employee assigned to
22 work for the clients of a temporary help firm.
23 3. "Leased employee" means an employee assigned to
24 work for the clients of an employee leasing company regulated
25 under part XI of chapter 468.
26 (b) A temporary or leased employee is will be deemed
27 to have voluntarily quit employment and is will be
28 disqualified for benefits under subparagraph (1)(a)1. if, upon
29 conclusion of his or her latest assignment, the temporary or
30 leased employee, without good cause, failed to contact the
31 temporary help or employee-leasing firm for reassignment, if
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1 provided that the employer advised the temporary or leased
2 employee at the time of hire and that the leased employee is
3 notified also at the time of separation that he or she must
4 report for reassignment upon conclusion of each assignment,
5 regardless of the duration of the assignment, and that
6 unemployment benefits may be denied for failure to report do
7 so.
8 (11) If an individual is discharged from employment
9 for drug use as evidenced by a positive, confirmed drug test
10 as provided in paragraph (1)(d), or is rejected for offered
11 employment because of a positive, confirmed drug test as
12 provided in paragraph (2)(c), test results and chain of
13 custody documentation provided to the employer by a licensed
14 and approved drug-testing laboratory is will be
15 self-authenticating and admissible in unemployment
16 compensation hearings, and such evidence creates will create a
17 rebuttable presumption that the individual used, or was using,
18 controlled substances, subject to the following conditions:
19 (a) To qualify for the presumption described in this
20 subsection, an employer must have implemented a drug-free
21 workplace program under ss. 440.101 and 440.102, and must
22 submit proof that the employer has qualified for the insurance
23 discounts provided under s. 627.0915, as certified by the
24 insurance carrier or self-insurance unit. In lieu of these
25 requirements thereof, an employer who does not fit the
26 definition of "employer" in s. 440.102 may qualify for the
27 presumption if provided that the employer is in compliance
28 with equivalent or more stringent drug-testing standards
29 established by federal law or regulation.
30 (b) Only laboratories licensed and approved as
31 provided in s. 440.102(9), or as provided by equivalent or
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1 more stringent licensing requirements established by federal
2 law or regulation may perform the drug such tests.
3 (c) Disclosure of drug test results and other
4 information pertaining to drug testing of individuals who
5 claim or receive compensation under this chapter shall be
6 governed by the provisions of s. 443.1715.
7 Section 24. Section 443.111, Florida Statutes, is
8 amended to read:
9 443.111 Payment of benefits.--
10 (1) MANNER OF PAYMENT.--Benefits are shall be payable
11 from the fund in accordance with such rules adopted by the
12 Agency for Workforce Innovation as the division may prescribe,
13 subject to the following requirements:
14 (a) Benefits are payable shall be paid through claims
15 offices or by mail or electronically.
16 (b) Each claimant must shall report in the manner
17 prescribed by the Agency for Workforce Innovation division to
18 certify for benefits that which are paid and must shall
19 continue to report at least biweekly to receive unemployment
20 benefits and to attest to the fact that she or he is able and
21 available for work, has not refused suitable work, and is
22 seeking work, and, if she or he has worked, to report earnings
23 from that such work.
24 (2) QUALIFYING REQUIREMENTS.--To establish a benefit
25 year for unemployment insurance benefits, effective on or
26 after July 1, 1996, an individual must have:
27 (a) Wage credits in two or more calendar quarters of
28 the individual's base period.
29 (b) Minimum total base period wage credits equal to
30 the high quarter wages multiplied by 1.5, but at least not
31 less than $3,400 in the base period.
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1 (3) WEEKLY BENEFIT AMOUNT.--An individual's "weekly
2 benefit amount" is shall be an amount equal to one
3 twenty-sixth of the total wages for insured work paid during
4 that quarter of the base period in which the such total wages
5 paid were the highest, but not less than $32 or more than
6 $275. For claims with benefit years beginning January 1, 2000,
7 through December 31, 2000, an additional 5 percent of the
8 weekly benefit amount shall be added for the first 8
9 compensable weeks of benefits paid, not to exceed $288. The
10 Such weekly benefit amount, if not a multiple of $1, is shall
11 be rounded downward to the nearest full dollar amount. The
12 maximum weekly benefit amount in effect at the time the
13 claimant establishes an individual weekly benefit amount is
14 shall be the maximum benefit amount applicable throughout the
15 claimant's benefit year.
16 (4) WEEKLY BENEFIT FOR UNEMPLOYMENT.--
17 (a) Total.--Each eligible individual who is totally
18 unemployed in any week is shall be paid for the with respect
19 to such week a benefit in an amount equal to her or his weekly
20 benefit amount.
21 (b) Partial.--Each eligible individual who is
22 partially unemployed in any week is shall be paid for the with
23 respect to such week a benefit in an amount equal to her or
24 his weekly benefit less that part of the earned income, if
25 any, (if any) payable to her or him for the with respect to
26 such week which is in excess of 8 times the federal hourly
27 minimum wage. These Such benefits, if not a multiple of $1,
28 are shall be rounded downward to the nearest full dollar
29 amount. This paragraph applies only to weeks of unemployment
30 beginning on or after July 5, 1992.
31 (5) DURATION OF BENEFITS.--
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1 (a)1. Each Any otherwise eligible individual is shall
2 be entitled during any benefit year to a total amount of
3 benefits equal to 25 percent of the total wages in his or her
4 the base period, not to exceed $7,150. For claims with benefit
5 years beginning January 1, 2000, through December 31, 2000, an
6 additional amount equal to 5 percent of the weekly benefit
7 amount multiplied by 8 shall be added to the calculated total
8 amount of benefits, the sum of which may not exceed $7,254.
9 However, the such total amount of benefits, if not a multiple
10 of $1, is shall be rounded downward to the nearest full dollar
11 amount. These Such benefits are shall be payable at a weekly
12 rate no greater than the weekly benefit amount.
13 2. For the purposes of this subsection, wages are
14 shall be counted as "wages for insured work" for benefit
15 purposes for with respect to any benefit year only if the such
16 benefit year begins after subsequent to the date on which the
17 employing unit by whom the such wages were paid has satisfied
18 the conditions of this chapter for with respect to becoming an
19 employer.
20 (b) If the remuneration of an individual is not based
21 upon a fixed period or duration of time or if the individual's
22 wages are paid at irregular intervals or in a such manner that
23 does as not to extend regularly over the period of employment,
24 the wages for any week or for any calendar quarter for the
25 purpose of computing an individual's right to employment
26 benefits only are shall be determined in the such manner as
27 may by rule be prescribed by rule. These Such rules, to the
28 extent practicable, must so far as possible, shall secure
29 results reasonably similar to those that which would prevail
30 if the individual were paid her or his wages at regular
31 intervals.
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1 (6) EXTENDED BENEFITS.--
2 (a) Definitions.--As used in this subsection, unless
3 the context clearly requires otherwise, the term:
4 1. "Extended benefit period" means a period which:
5 a. Begins with the third week after a week for which
6 there is a state "on" indicator; and
7 b. Ends with either of the following weeks, whichever
8 occurs later:
9 (I) The third week after the first week for which
10 there is a state "off" indicator; or
11 (II) The 13th consecutive week of such period.
12
13 However, no extended benefit period may begin by reason of a
14 state "on" indicator before the 14th week following the end of
15 a prior extended benefit period which was in effect with
16 respect to this state.
17 2. There is a "state 'on' indicator" for a week if the
18 rate of insured unemployment (not seasonally adjusted) under
19 the state law, for the period consisting of such week and the
20 12 weeks immediately preceding it:
21 a. Equaled or exceeded 120 percent of the average of
22 such rates for the corresponding 13-week period ending in each
23 of the preceding 2 calendar years; and
24 b. Equaled or exceeded 5 percent.
25 3. There is a "state 'off' indicator" for a week if,
26 for the period consisting of such week and the immediately
27 preceding 12 weeks, either sub-subparagraph a. or
28 sub-subparagraph b. of subparagraph 2. was not satisfied.
29 4. "Rate of insured unemployment," for purposes of
30 subparagraphs 2. and 3., means the percentage derived by
31 dividing the average weekly number of individuals filing
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1 claims for regular compensation in this state excluding
2 extended benefit claimants for weeks of unemployment with
3 respect to the most recent 13-consecutive-week period, as
4 determined by the division on the basis of its reports to the
5 United States Secretary of Labor, by the average monthly
6 employment covered under this chapter for the first four of
7 the most recent six completed calendar quarters ending before
8 the end of such 13-week period.
9 5. "Regular benefits" means benefits payable to an
10 individual under this chapter or under any other state law,
11 including benefits payable to federal civilian employees and
12 to ex-service members pursuant to 5 U.S.C. chapter 85, other
13 than extended benefits.
14 6. "Extended benefits" means benefits, including
15 benefits payable to federal civilian employees and to
16 ex-service members pursuant to 5 U.S.C. chapter 85, payable to
17 an individual under the provisions of this subsection for
18 weeks of unemployment in her or his eligibility period.
19 7. "Eligibility period" of an individual means the
20 period consisting of the weeks in her or his benefit year
21 which begin in an extended benefit period and, if her or his
22 benefit year ends within such extended benefit period, any
23 weeks thereafter which begin in such period.
24 8. "Exhaustee" means an individual who, with respect
25 to any week of unemployment in her or his eligibility period:
26 a. Has received, prior to such week, all of the
27 regular benefits that were available to her or him under this
28 chapter or any other state law, including dependents'
29 allowances and benefits payable to federal civilian employees
30 and ex-service members under 5 U.S.C. chapter 85, in her or
31 his current benefit year that includes such week. For the
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1 purposes of this subparagraph, an individual shall be deemed
2 to have received all of the regular benefits that were
3 available to her or him although, as a result of a pending
4 appeal with respect to wages paid for insured work that were
5 not considered in the original monetary determination in her
6 or his benefit year, she or he may subsequently be determined
7 to be entitled to added regular benefits;
8 b. Her or his benefit year having expired prior to
9 such week, has been paid no, or insufficient, wages for
10 insured work on the basis of which she or he could establish a
11 new benefit year that would include such week; and
12 c.(I) Has no right to unemployment benefits or
13 allowances, as the case may be, under the Railroad
14 Unemployment Insurance Act or such other federal laws as are
15 specified in regulations issued by the United States Secretary
16 of Labor; and
17 (II) Has not received and is not seeking unemployment
18 benefits under the unemployment compensation law of Canada;
19 but if she or he is seeking such benefits and the appropriate
20 agency finally determines that she or he is not entitled to
21 benefits under such law, she or he is considered an exhaustee.
22 (b) Effect of state law provisions relating to regular
23 benefits on claims for, and the payment of, extended
24 benefits.--Except when the result would be inconsistent with
25 the other provisions of this subsection, as provided in the
26 rules of the division, the provisions of this chapter which
27 apply to claims for, or the payment of, regular benefits shall
28 apply to claims for, and the payment of, extended benefits.
29 Such extended benefits shall be charged to the experience
30 rating accounts of employers to the extent the share of such
31 extended benefits paid from this state's unemployment
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1 compensation trust fund is not eligible for reimbursement from
2 federal sources.
3 (c) Eligibility requirements for extended benefits.--
4 1. An individual shall be eligible to receive extended
5 benefits with respect to any week of unemployment in her or
6 his eligibility period only if the division finds that, with
7 respect to such week:
8 a. She or he is an exhaustee as defined in
9 subparagraph (a)8.
10 b. She or he has satisfied the requirements of this
11 chapter for the receipt of regular benefits that are
12 applicable to individuals claiming extended benefits,
13 including not being subject to a disqualification for the
14 receipt of benefits. An individual who is disqualified to
15 receive regular benefits due to her or his having voluntarily
16 left work, having been discharged from work for misconduct, or
17 having refused suitable work may not receive extended benefits
18 even after the disqualification period for regular benefits
19 has terminated. However, if the disqualification period for
20 regular benefits terminates because the individual received
21 the required amount of remuneration for services rendered as a
22 common-law employee, she or he may receive extended benefits.
23 c. The individual has been paid wages for insured work
24 with respect to the applicable benefit year equal to
25 one-and-one-half times the high quarter earnings during this
26 base period.
27 2.a. Except as provided in sub-subparagraph b., an
28 individual shall not be eligible for extended benefits for any
29 week if:
30
31
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1 (I) Extended benefits are payable for such week
2 pursuant to an interstate claim filed in any state under the
3 interstate benefit payment plan, and
4 (II) No extended benefit period is in effect for such
5 week in such state.
6 b. This subparagraph shall not apply with respect to
7 the first 2 weeks for which extended benefits are payable,
8 pursuant to an interstate claim filed under the interstate
9 benefit payment plan, to the individual from the extended
10 benefit account established for the individual with respect to
11 the benefit year.
12 3.a. An individual shall be disqualified for receipt
13 of extended benefits if the division finds that, during any
14 week of unemployment in her or his eligibility period:
15 (I) She or he has failed to apply for suitable work
16 or, if offered, has failed to accept suitable work, unless the
17 individual can furnish to the division satisfactory evidence
18 that her or his prospects for obtaining work in her or his
19 customary occupation within a reasonably short period are
20 good. If such evidence is deemed satisfactory for this
21 purpose, the determination of whether any work is suitable
22 with respect to such individual shall be made in accordance
23 with the definition of suitable work contained in s.
24 443.101(2). Such disqualification shall begin with the week
25 in which such failure occurred and shall continue until she or
26 he has been employed for at least 4 weeks and has earned wages
27 equal to or in excess of 17 times her or his weekly benefit
28 amount.
29 (II) She or he has failed to furnish tangible evidence
30 that she or he has actively engaged in a systematic and
31 sustained effort to find work. Such disqualification shall
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1 begin with the week in which such failure occurred and shall
2 continue until she or he has been employed for at least 4
3 weeks and has earned wages equal to or in excess of 4 times
4 her or his weekly benefit amount.
5 b. Except as otherwise provided in
6 sub-sub-subparagraph a.(I), for purposes of this subparagraph,
7 the term "suitable work" means any work which is within the
8 individual's capabilities to perform, if:
9 (I) The gross average weekly remuneration payable for
10 the work exceeds the sum of the individual's weekly benefit
11 amount plus the amount, if any, of supplemental unemployment
12 benefits, as defined in s. 501(c)(17)(D) of the Internal
13 Revenue Code of 1954, as amended, payable to such individual
14 for such week;
15 (II) The wages payable for the work equal the higher
16 of the minimum wages provided by s. 6(a)(1) of the Fair Labor
17 Standards Act of 1938, without regard to any exemption, or the
18 state or local minimum wage;
19 (III) The position was offered to the individual in
20 writing and was listed with the State Employment Service; and
21 (IV) Such work otherwise meets the definition of
22 suitable work contained in s. 443.101(2) to the extent that
23 such criteria of suitability are not inconsistent with the
24 provisions of this subparagraph.
25 4. However, notwithstanding subparagraph 3., or any
26 other provision of this chapter, an individual who is in
27 training approved under s. 236(a)(1) of the Trade Act of 1974,
28 as amended, may not be determined to be ineligible or
29 disqualified for extended benefits with respect to her or his
30 enrollment in such training or because of leaving work which
31 is not suitable employment to enter such training. For the
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1 purposes of this subparagraph, the term "suitable employment"
2 means, with respect to a worker, work of a substantially equal
3 or higher skill level than the worker's past adversely
4 affected employment, as defined for purposes of the Trade Act
5 of 1974, as amended, the wages for which are not less than 80
6 percent of the worker's average weekly wage, as determined for
7 purposes of the Trade Act of 1974, as amended.
8 (d) Weekly extended benefit amount.--The weekly
9 extended benefit amount payable to an individual for a week of
10 total unemployment in her or his eligibility period shall be
11 an amount equal to the weekly benefit amount payable to her or
12 him during her or his applicable benefit year. For any
13 individual who was paid benefits during the applicable benefit
14 year in accordance with more than one weekly benefit amount,
15 the weekly extended benefit amount shall be the average of
16 such weekly benefit amounts.
17 (e) Total extended benefit amount.--
18 1. Except as provided in subparagraph 2., the total
19 extended benefit amount payable to any eligible individual
20 with respect to her or his applicable benefit year shall be
21 the lesser of the following amounts:
22 a. Fifty percent of the total amount of regular
23 benefits which were payable to her or him under this chapter
24 in her or his applicable benefit year; or
25 b. Thirteen times her or his weekly benefit amount
26 which was payable to her or him under this chapter for a week
27 of total unemployment in the applicable benefit year.
28 2. Notwithstanding any other provision of this chapter
29 or any federal law, if the benefit year of an individual ends
30 within an extended benefit period, the number of weeks of
31 extended benefits that such individual would, but for this
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1 paragraph, be entitled to receive in that extended benefit
2 period with respect to weeks of unemployment beginning after
3 the end of the benefit year shall be reduced (but not to below
4 zero) by the number of weeks for which the individual
5 received, within such benefit year, trade readjustment
6 allowances under the Trade Act of 1974, as amended.
7 (f) Beginning and termination of extended benefit
8 period.--Whenever an extended benefit period is to become
9 effective in this state or an extended benefit period is to be
10 terminated in this state, the division shall make an
11 appropriate public announcement.
12 (g) Computations.--Computations required by the
13 provisions of subparagraph (a)4. shall be made by the
14 division, in accordance with regulations prescribed by the
15 United States Secretary of Labor.
16 (h) Recovery of overpayments under the Trade Act of
17 1974, as amended.--Any person who has been determined by
18 either this state, a cooperating state agency, the United
19 States Secretary of Labor, or a court of competent
20 jurisdiction to have received any payments under the Trade Act
21 of 1974, as amended, to which the person was not entitled
22 shall have such sum deducted from any extended benefits
23 payable to her or him under this section, except that no
24 single deduction under this paragraph shall exceed 50 percent
25 of the amount otherwise payable. The amounts so deducted shall
26 be paid to the agency which issued the payments under the
27 Trade Act of 1974, as amended, for return to the United States
28 Treasury. However, except for overpayments determined by a
29 court of competent jurisdiction, no deduction may be made
30 under this paragraph until a determination by the state agency
31 or the United States Secretary of Labor has become final.
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1 (7) SHORT-TIME COMPENSATION PROGRAM.--
2 (a) Definitions.--As used in this subsection, the
3 term:
4 1. "Affected unit" means a specified plant,
5 department, shift, or other definable unit of two or more
6 employees designated by the employer to participate in a
7 short-time compensation plan.
8 2. "Normal weekly hours of work" means the number of
9 hours in a week that an individual would regularly work for
10 the short-time compensation employer, not to exceed 40 hours,
11 excluding overtime.
12 3. "Short-time compensation benefits" means benefits
13 payable to individuals in an affected unit under an approved
14 short-time compensation plan.
15 4. "Short-time compensation employer" means an
16 employer with a short-time compensation plan in effect.
17 5. "Short-time compensation plan" or "plan" means an
18 employer's written plan for reducing unemployment under which
19 an affected unit shares the work remaining after its normal
20 weekly hours of work are reduced.
21 (b) Requirements for approval of short-time
22 compensation plans.--An employer wishing to participate in the
23 short-time compensation program shall submit a signed,
24 written, short-time plan to the director of the division for
25 approval. The director shall approve the plan if:
26 1. The plan applies to and identifies the specific
27 affected units.
28 2. The individuals in the affected unit are identified
29 by name and social security number.
30
31
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1 3. The normal weekly hours of work for individuals in
2 the affected unit or units are reduced by not less than 10
3 percent and by not more than 40 percent.
4 4. The plan includes a certified statement by the
5 employer that the aggregate reduction in work hours is in lieu
6 of temporary layoffs which would have affected at least 10
7 percent of the employees in the affected unit and which would
8 have resulted in an equivalent reduction in work hours.
9 5. The plan applies to at least 10 percent of the
10 employees in the affected unit.
11 6. The plan is approved in writing by the collective
12 bargaining agent for each collective bargaining agreement
13 covering any individual in the affected unit.
14 7. The plan will not serve as a subsidy to seasonal
15 employers during the off season or as a subsidy to employers
16 who have traditionally used part-time employees.
17 8. The plan certifies the manner in which the employer
18 will treat fringe benefits of the individuals in the affected
19 unit if the hours of the individuals are reduced to less than
20 their normal weekly hours of work. For purposes of this
21 subparagraph, the term "fringe benefits" includes, but is not
22 limited to, health insurance, retirement benefits under
23 defined benefit pension plans (as defined in subsection 35 of
24 s. 1002 of the Employee Retirement Income Security Act of
25 1974, 29 U.S.C.), paid vacation and holidays, and sick leave.
26 (c) Approval or disapproval of the plan.--The director
27 shall approve or disapprove a short-time compensation plan in
28 writing within 15 days after its receipt. If the plan is
29 denied, the director shall notify the employer of the reasons
30 for disapproval.
31
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1 (d) Beginning and termination of short-time
2 compensation benefit period.--A plan shall be effective on the
3 date of its approval by the director and shall expire at the
4 end of the 12th full calendar month after its effective date.
5 (e) Eligibility requirements for short-time
6 compensation benefits.--
7 1. Except as provided in this paragraph, an individual
8 is eligible to receive short-time compensation benefits with
9 respect to any week only if she or he has satisfied the
10 requirements of this chapter and the division finds that:
11 a. The individual is employed as a member of an
12 affected unit in an approved plan which was approved prior to
13 the week and is in effect for the week.
14 b. The individual is able to work and is available for
15 additional hours of work or for full-time work with the
16 short-time employer.
17 c. The normal weekly hours of work of the individual
18 were reduced by at least 10 percent but not by more than 40
19 percent, with a corresponding reduction in wages.
20 2. The division may not deny short-time compensation
21 benefits to an individual who is otherwise eligible for such
22 benefits for any week by reason of the application of any
23 provision of this chapter relating to availability for work,
24 active search for work, or refusal to apply for or accept work
25 from other than the short-time compensation employer of such
26 individual.
27 3. Notwithstanding any other provision of this
28 chapter, an individual is deemed unemployed in any week for
29 which compensation is payable to her or him, as an employee in
30 an affected unit, for less than her or his normal weekly hours
31
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1 of work in accordance with an approved short-time compensation
2 plan in effect for the week.
3 (f) Weekly short-time compensation benefit
4 amount.--The weekly short-time compensation benefit amount
5 payable to an individual shall be an amount equal to the
6 product of her or his weekly benefit amount as provided in
7 subsection (3) and the ratio of the number of normal weekly
8 hours of work for which the employer would not compensate the
9 individual to the individual's normal weekly hours of work.
10 Such benefit amount, if not a multiple of $1, shall be rounded
11 downward to the next lower multiple of $1.
12 (g) Total short-time compensation benefit amount.--No
13 individual shall be paid benefits under this paragraph in any
14 benefit year for more than the maximum entitlement provided in
15 subsection (5), nor shall an individual be paid short-time
16 compensation benefits for more than 26 weeks in any benefit
17 year.
18 (h) Effect of short-time compensation benefits
19 relating to the payment of regular and extended benefits.--
20 1. The short-time compensation benefits paid to an
21 individual shall be deducted from the total benefit amount
22 established for that individual as provided in subsection (5).
23 2. An individual who has received all of the
24 short-time compensation or combined unemployment compensation
25 and short-time compensation available in a benefit year shall
26 be considered an exhaustee for purposes of the extended
27 benefits program as provided in subsection (6) and, if
28 otherwise eligible under those provisions, shall be eligible
29 to receive extended benefits.
30 3. No otherwise eligible individual shall be
31 disqualified from benefits for leaving employment instead of
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1 accepting a reduction in hours pursuant to the implementation
2 of an approved plan.
3 (i) Allocation of short-time compensation benefit
4 charges.--Except when the result would be inconsistent with
5 the other provisions of this chapter, short-time compensation
6 benefits shall be charged to the employment record of
7 employers as provided in s. 443.131(3).
8 Section 25. Section 443.1115, Florida Statutes, is
9 created to read:
10 443.1115 Extended benefits.--
11 (1) DEFINITIONS.--As used in this section, the term:
12 (a) "Extended benefit period" means a period that:
13 1. Begins with the third week after a week for which
14 there is a state "on" indicator; and
15 2. Ends with either of the following weeks, whichever
16 occurs later:
17 a. The third week after the first week for which there
18 is a state "off" indicator; or
19 b. The 13th consecutive week of that period.
20
21 However, an extended benefit period may not begin by reason of
22 a state "on" indicator before the 14th week after the end of a
23 prior extended benefit period that was in effect for this
24 state.
25 (b) "State 'on' indicator" means the occurrence of a
26 week in which the rate of insured unemployment under state
27 law, not seasonally adjusted, for the period consisting of
28 that week and the 12 weeks immediately preceding it:
29 1. Equals or exceeds 120 percent of the average of
30 those rates for the corresponding 13-week period ending in
31 each of the preceding 2 calendar years; and
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1 2. Equals or exceeds 5 percent.
2 (c) "State 'off' indicator" means the occurrence of a
3 week in which there is no state "on" indicator.
4 (d) "Rate of insured unemployment" means the
5 percentage derived by dividing the average weekly number of
6 individuals filing claims for regular compensation in this
7 state, excluding extended-benefit claimants for weeks of
8 unemployment with respect to the most recent
9 13-consecutive-week period, as determined by the Agency for
10 Workforce Innovation on the basis of its reports to the United
11 States Secretary of Labor, by the average monthly employment
12 covered under this chapter for the first four of the most
13 recent six completed calendar quarters ending before the end
14 of that 13-week period.
15 (e) "Regular benefits" means benefits payable to an
16 individual under this chapter or under any other state law,
17 including benefits payable to federal civilian employees and
18 to ex-service members under 5 U.S.C. ss. 8501-8525, other than
19 extended benefits.
20 (f) "Extended benefits" means benefits, including
21 benefits payable to federal civilian employees and to
22 ex-service members under 5 U.S.C. ss. 8501-8525, payable to an
23 individual under this section for weeks of unemployment in her
24 or his eligibility period.
25 (g) "Eligibility period" means the period consisting
26 of the weeks in her or his benefit year which begin in an
27 extended benefit period and, if her or his benefit year ends
28 within that extended benefit period, any subsequent weeks
29 beginning in that period.
30 (h) "Exhaustee" means an individual who, for any week
31 of unemployment in her or his eligibility period:
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1 1. Has received, before that week, all of the regular
2 benefits available to her or him under this chapter or any
3 other state law, including dependents' allowances and benefits
4 payable to federal civilian employees and ex-service members
5 under 5 U.S.C. ss. 8501-8525, in her or his current benefit
6 year that includes that week. For the purposes of this
7 paragraph, an individual has received all of the regular
8 benefits available to her or him although, as a result of a
9 pending appeal for wages paid for insured work which were not
10 considered in the original monetary determination in her or
11 his benefit year, she or he may subsequently be determined to
12 be entitled to added regular benefits;
13 2. Her or his benefit year having expired before that
14 week, was paid no, or insufficient, wages for insured work on
15 the basis of which she or he could establish a new benefit
16 year that includes that week; and
17 3.a. Has no right to unemployment benefits or
18 allowances under the Railroad Unemployment Insurance Act or
19 other federal laws as specified in regulations issued by the
20 United States Secretary of Labor; and
21 b. Has not received and is not seeking unemployment
22 benefits under the unemployment compensation law of Canada;
23 but if she or he is seeking those benefits and the appropriate
24 agency finally determines that she or he is not entitled to
25 benefits under that law, she or he is considered an exhaustee.
26 (2) REGULAR BENEFITS ON CLAIMS FOR, AND THE PAYMENT
27 OF, EXTENDED BENEFITS.--Except when the result is inconsistent
28 with the other provisions of this section and as provided in
29 the rules of the Agency for Workforce Innovation, the
30 provisions of this chapter applying to claims for, or the
31 payment of, regular benefits apply to claims for, and the
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1 payment of, extended benefits. These extended benefits are
2 charged to the employment records of employers to the extent
3 that the share of those extended benefits paid from this
4 state's Unemployment Compensation Trust Fund is not eligible
5 to be reimbursed from federal sources.
6 (3) ELIGIBILITY REQUIREMENTS FOR EXTENDED BENEFITS.--
7 (a) An individual is eligible to receive extended
8 benefits for any week of unemployment in her or his
9 eligibility period only if the Agency for Workforce Innovation
10 finds that, for that week:
11 1. She or he is an exhaustee as defined in subsection
12 (1).
13 2. She or he satisfies the requirements of this
14 chapter for the receipt of regular benefits applicable to
15 individuals claiming extended benefits, including not being
16 subject to disqualification from the receipt of benefits. An
17 individual disqualified from receiving regular benefits may
18 not receive extended benefits after the disqualification
19 period terminates if he or she was disqualified for
20 voluntarily leaving work, being discharged from work for
21 misconduct, or refusing suitable work. However, if the
22 disqualification period for regular benefits terminates
23 because the individual received the required amount of
24 remuneration for services rendered as a common-law employee,
25 she or he may receive extended benefits.
26 3. The individual was paid wages for insured work for
27 the applicable benefit year equal to 1.5 times the high
28 quarter earnings during the base period.
29 (b)1. Except as provided in subparagraph 2., an
30 individual is not eligible for extended benefits for any week
31 if:
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1 a. Extended benefits are payable for the week pursuant
2 to an interstate claim filed in any state under the interstate
3 benefit payment plan; and
4 b. An extended benefit period is not in effect for the
5 week in the other state.
6 2. This paragraph does not apply with respect to the
7 first 2 weeks for which extended benefits are payable,
8 pursuant to an interstate claim filed under the interstate
9 benefit payment plan, to the individual from the extended
10 benefit account established for the individual for the benefit
11 year.
12 (c)1. An individual is disqualified from receiving
13 extended benefits if the Agency for Workforce Innovation finds
14 that, during any week of unemployment in her or his
15 eligibility period:
16 a. She or he failed to apply for suitable work or, if
17 offered, failed to accept suitable work, unless the individual
18 can furnish to the agency satisfactory evidence that her or
19 his prospects for obtaining work in her or his customary
20 occupation within a reasonably short period are good. If this
21 evidence is deemed satisfactory for this purpose, the
22 determination of whether any work is suitable for the
23 individual shall be made in accordance with the definition of
24 suitable work in s. 443.101(2). This disqualification begins
25 with the week the failure occurred and continues until she or
26 he is employed for at least 4 weeks and receives earned income
27 of at least 17 times her or his weekly benefit amount.
28 b. She or he failed to furnish tangible evidence that
29 she or he actively engaged in a systematic and sustained
30 effort to find work. This disqualification begins with the
31 week the failure occurred and continues until she or he is
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1 employed for at least 4 weeks and receives earned income of at
2 least 4 times her or his weekly benefit amount.
3 2. Except as otherwise provided in sub-subparagraph
4 1.a., as used in this paragraph, the term "suitable work"
5 means any work within the individual's capabilities to
6 perform, if:
7 a. The gross average weekly remuneration payable for
8 the work exceeds the sum of the individual's weekly benefit
9 amount plus the amount, if any, of supplemental unemployment
10 benefits, as defined in s. 501(c)(17)(D) of the Internal
11 Revenue Code of 1954, as amended, payable to the individual
12 for that week;
13 b. The wages payable for the work equal the higher of
14 the minimum wages provided by s. 6(a)(1) of the Fair Labor
15 Standards Act of 1938, without regard to any exemption, or the
16 state or local minimum wage; and
17 c. The work otherwise meets the definition of suitable
18 work in s. 443.101(2) to the extent that the criteria for
19 suitability are not inconsistent with this paragraph.
20 (d) However, notwithstanding paragraph (c), or any
21 other provision of this chapter, an individual who is in
22 training approved under s. 236(a)(1) of the Trade Act of 1974,
23 as amended, may not be determined to be ineligible or
24 disqualified for extended benefits for her or his enrollment
25 in training or because of leaving work that is not suitable
26 employment to enter such training. As used in this paragraph,
27 the term "suitable employment" means work of a substantially
28 equal or higher skill level than the worker's past adversely
29 affected employment, as defined for purposes of the Trade Act
30 of 1974, as amended, the wages for which are at least 80
31
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1 percent of the worker's average weekly wage, as determined for
2 purposes of the Trade Act of 1974, as amended.
3 (4) WEEKLY EXTENDED BENEFIT AMOUNT.--The weekly
4 extended benefit amount payable to an individual for a week of
5 total unemployment in her or his eligibility period is equal
6 to the weekly benefit amount payable to her or him during her
7 or his applicable benefit year. For any individual who is paid
8 benefits during the applicable benefit year in accordance with
9 more than one weekly benefit amount, the weekly extended
10 benefit amount is the average of those weekly benefit amounts.
11 (5) TOTAL EXTENDED BENEFIT AMOUNT.--
12 (a) Except as provided in paragraph (b), the total
13 extended benefit amount payable to an eligible individual for
14 her or his applicable benefit year is the lesser of:
15 1. Fifty percent of the total regular benefits payable
16 to her or him under this chapter in her or his applicable
17 benefit year; or
18 2. Thirteen times her or his weekly benefit amount
19 payable to her or him under this chapter for a week of total
20 unemployment in the applicable benefit year.
21 (b) Notwithstanding any other provision of this
22 chapter, if the benefit year of an individual ends within an
23 extended benefit period, the number of weeks of extended
24 benefits the individual is entitled to receive in that
25 extended benefit period for weeks of unemployment beginning
26 after the end of the benefit year, except as provided in this
27 subsection, is reduced, but not to below zero, by the number
28 of weeks for which the individual received, within that
29 benefit year, trade readjustment allowances under the Trade
30 Act of 1974, as amended.
31
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1 (6) COMPUTATIONS.--The Agency for Workforce Innovation
2 shall perform the computations required under paragraph (1)(d)
3 in accordance with regulations of the United States Secretary
4 of Labor.
5 (7) RECOVERY OF OVERPAYMENTS UNDER THE TRADE ACT OF
6 1974, AS AMENDED.--If the state, a cooperating state agency,
7 the United States Secretary of Labor, or a court of competent
8 jurisdiction finds that a person has received payments under
9 the Trade Act of 1974, as amended, to which the person was not
10 entitled, the sum of those payments shall be deducted from the
11 extended benefits payable to that person under this section,
12 except that each single deduction under this subsection may
13 not exceed 50 percent of the amount otherwise payable. The
14 amounts deducted must be paid to the agency that issued the
15 payments under the Trade Act of 1974, as amended, for return
16 to the United States Treasury. However, except for
17 overpayments determined by a court of competent jurisdiction,
18 a deduction may not be made under this subsection until a
19 determination by the state agency or the United States
20 Secretary of Labor is final.
21 Section 26. Section 443.1116, Florida Statutes, is
22 created to read:
23 443.1116 Short-time compensation.--
24 (1) DEFINITIONS.--As used in this section, the term:
25 (a) "Affected unit" means a specified plant,
26 department, shift, or other definable unit of two or more
27 employees designated by the employer to participate in a
28 short-time compensation plan.
29 (b) "Normal weekly hours of work" means the number of
30 hours in a week that an individual would regularly work for
31
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1 the short-time compensation employer, not to exceed 40 hours,
2 excluding overtime.
3 (c) "Short-time compensation benefits" means benefits
4 payable to individuals in an affected unit under an approved
5 short-time compensation plan.
6 (d) "Short-time compensation employer" means an
7 employer with a short-time compensation plan in effect.
8 (e) "Short-time compensation plan" or "plan" means an
9 employer's written plan for reducing unemployment under which
10 an affected unit shares the work remaining after its normal
11 weekly hours of work are reduced.
12 (2) APPROVAL OF SHORT-TIME COMPENSATION PLANS.--An
13 employer wishing to participate in the short-time compensation
14 program must submit a signed, written, short-time plan to the
15 director of the Agency for Workforce Innovation for approval.
16 The director or his or her designee shall approve the plan if:
17 (a) The plan applies to and identifies each specific
18 affected unit;
19 (b) The individuals in the affected unit are
20 identified by name and social security number;
21 (c) The normal weekly hours of work for individuals in
22 the affected unit are reduced by at least 10 percent and by
23 not more than 40 percent;
24 (d) The plan includes a certified statement by the
25 employer that the aggregate reduction in work hours is in lieu
26 of temporary layoffs that would affect at least 10 percent of
27 the employees in the affected unit and that would have
28 resulted in an equivalent reduction in work hours;
29 (e) The plan applies to at least 10 percent of the
30 employees in the affected unit;
31
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1 (f) The plan is approved in writing by the collective
2 bargaining agent for each collective bargaining agreement
3 covering any individual in the affected unit;
4 (g) The plan does not serve as a subsidy to seasonal
5 employers during the off season or as a subsidy to employers
6 who traditionally use part-time employees; and
7 (h) The plan certifies the manner in which the
8 employer will treat fringe benefits of the individuals in the
9 affected unit if the hours of the individuals are reduced to
10 less than their normal weekly hours of work. As used in this
11 paragraph, the term "fringe benefits" includes, but is not
12 limited to, health insurance, retirement benefits under
13 defined benefit pension plans as defined in subsection 35 of
14 s. 1002 of the Employee Retirement Income Security Act of
15 1974, 29 U.S.C., paid vacation and holidays, and sick leave.
16 (3) APPROVAL OR DISAPPROVAL OF THE PLAN.--The director
17 or his or her designee shall approve or disapprove a
18 short-time compensation plan in writing within 15 days after
19 its receipt. If the plan is denied, the director or his or her
20 designee shall notify the employer of the reasons for
21 disapproval.
22 (4) BEGINNING AND TERMINATION OF SHORT-TIME
23 COMPENSATION BENEFIT PERIOD.--A plan takes effect on the date
24 of its approval by the director or his or her designee and
25 expires at the end of the 12th full calendar month after its
26 effective date.
27 (5) ELIGIBILITY REQUIREMENTS FOR SHORT-TIME
28 COMPENSATION BENEFITS.--
29 (a) Except as provided in this subsection, an
30 individual is eligible to receive short-time compensation
31
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1 benefits for any week only if she or he complies with this
2 chapter and the Agency for Workforce Innovation finds that:
3 1. The individual is employed as a member of an
4 affected unit in an approved plan that was approved before the
5 week and is in effect for the week;
6 2. The individual is able to work and is available for
7 additional hours of work or for full-time work with the
8 short-time employer; and
9 3. The normal weekly hours of work of the individual
10 are reduced by at least 10 percent but not by more than 40
11 percent, with a corresponding reduction in wages.
12 (b) The Agency for Workforce Innovation may not deny
13 short-time compensation benefits to an individual who is
14 otherwise eligible for these benefits for any week by reason
15 of the application of any provision of this chapter relating
16 to availability for work, active search for work, or refusal
17 to apply for or accept work from other than the short-time
18 compensation employer of that individual.
19 (c) Notwithstanding any other provision of this
20 chapter, an individual is deemed unemployed in any week for
21 which compensation is payable to her or him, as an employee in
22 an affected unit, for less than her or his normal weekly hours
23 of work in accordance with an approved short-time compensation
24 plan in effect for the week.
25 (6) WEEKLY SHORT-TIME COMPENSATION BENEFIT
26 AMOUNT.--The weekly short-time compensation benefit amount
27 payable to an individual is equal to the product of her or his
28 weekly benefit amount as provided in s. 443.111(3) and the
29 ratio of the number of normal weekly hours of work for which
30 the employer would not compensate the individual to the
31 individual's normal weekly hours of work. The benefit amount,
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1 if not a multiple of $1, is rounded downward to the next lower
2 multiple of $1.
3 (7) TOTAL SHORT-TIME COMPENSATION BENEFIT AMOUNT.--An
4 individual may not be paid benefits under this section in any
5 benefit year for more than the maximum entitlement provided in
6 s. 443.111(5), and an individual may not be paid short-time
7 compensation benefits for more than 26 weeks in any benefit
8 year.
9 (8) EFFECT OF SHORT-TIME COMPENSATION BENEFITS
10 RELATING TO THE PAYMENT OF REGULAR AND EXTENDED BENEFITS.--
11 (a) The short-time compensation benefits paid to an
12 individual shall be deducted from the total benefit amount
13 established for that individual in s. 443.111(5).
14 (b) An individual who receives all of the short-time
15 compensation or combined unemployment compensation and
16 short-time compensation available in a benefit year is
17 considered an exhaustee for purposes of the extended benefits
18 program in s. 443.1115 and, if otherwise eligible under those
19 provisions, is eligible to receive extended benefits.
20 (c) An otherwise eligible individual may not be
21 disqualified from benefits for leaving employment instead of
22 accepting a reduction in hours under an approved plan.
23 (9) ALLOCATION OF SHORT-TIME COMPENSATION BENEFIT
24 CHARGES.--Except when the result is inconsistent with the
25 other provisions of this chapter, short-time compensation
26 benefits shall be charged to the employment record of
27 employers as provided in s. 443.131(3).
28 Section 27. Section 443.121, Florida Statutes, is
29 amended to read:
30 443.121 Employing units affected.--
31 (1) PERIODS OF LIABILITY.--
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1 (a) Any employing unit that which is or becomes an
2 employer subject to this chapter as described defined in s.
3 443.1215(1)(a), (1)(b), (1)(c), (1)(d), or (2) s.
4 443.036(19)(a), (b), (c), (d), or (e) within any calendar year
5 is shall be subject to this chapter during the entire whole of
6 such calendar year.
7 (b) Any employing unit that which is or becomes an
8 employer subject to this chapter solely by reason of s.
9 443.1215(1)(e) is the provisions of s. 443.036(19)(f) shall be
10 subject to this chapter only during its operation of the
11 business acquired.
12 (c) Any employing unit that which is or becomes an
13 employer subject to this chapter solely by reason of s.
14 443.1215(1)(f) is the provisions of s. 443.036(19)(g) shall be
15 subject to this chapter only for with respect to employment
16 occurring after subsequent to the date of the such
17 acquisition.
18 (2) TERMINATION OF COVERAGE.--
19 (a) General.--Except as otherwise provided in this
20 section, an employing unit ceases shall cease to be an
21 employer subject to this chapter as of January 1 of any
22 calendar year only if it files with the tax collection service
23 provider division, by April 30 of the year for which
24 termination is requested, a written application for
25 termination of coverage and the service provider division
26 finds that the employing unit, in the preceding calendar year,
27 did not meet the requirements of an employer, as described
28 defined in s. 443.1215(1)(a), (1)(d), or (2) s.
29 443.036(19)(a), (d), or (e). This However, the
30 above-prescribed time limit limitation for the filing an of
31 such written application may be waived by the tax collection
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1 service provider division in cases in which the time limit
2 expires before where such time limitation had expired prior to
3 the establishment in the records of the division of the
4 liability of the such employing unit is established in the
5 records of the service provider. For the purposes of this
6 subsection, the two or more employing units listed mentioned
7 in s. 443.1215(1)(e), (1)(f), and (1)(h) s. 443.036(19)(f),
8 (g), and (i) shall be treated as a single employing unit.
9 (b) Nonprofit organizations.--Except as otherwise
10 provided in subsection (4), an employing unit subject to this
11 chapter under s. 443.1216(3) ceases by reason of s.
12 443.036(21)(c) shall cease to be an employer so subject to
13 this chapter as of January 1 of any calendar year only if it
14 files with the tax collection service provider division, by
15 April 30 of the year for which termination is requested, a
16 written application for termination of coverage and the
17 service provider division finds that there were fewer than no
18 20 different days, each day being in a different week within
19 the preceding calendar year, within which the such employing
20 unit employed four or more individuals in employment subject
21 to this chapter. The timely filing of application may be
22 waived as provided in paragraph (a).
23 (c) Public employers State and political
24 subdivisions.--Each public employer in The state and any
25 political subdivision of the state is shall remain an employer
26 subject to this chapter for the duration of any employment
27 defined in s. 443.1216(2) s. 443.036(21)(b) and ceases to be
28 shall cease being so subject to this chapter only as provided
29 in pursuant to subsection (4).
30 (3) ELECTIVE COVERAGE.--
31
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1 (a) General.--An employing unit, not otherwise subject
2 to this chapter, which files with the tax collection service
3 provider division its written election to become an employer
4 subject to this chapter hereto for at least not less than 1
5 calendar year, shall, with written approval of the such
6 election by the service provider, becomes division, become an
7 employer subject to this chapter hereto to the same extent as
8 all other employers as of the date stated in the such
9 approval, and ceases shall cease to be subject to this chapter
10 hereto as of January 1 of any calendar year after subsequent
11 to the first calendar year of its election only if, by April
12 30 of the next such subsequent year, the such employing unit
13 files has filed with the division a written notice to that
14 effect with the tax collection service provider. However, at
15 the expiration of the calendar year of the such election, the
16 tax collection service provider division may reconsider the
17 such voluntary election of coverage and may in its discretion
18 notify the such employer that the such employer will not be
19 carried upon the records of the service provider division as
20 an employer, and thereupon the such employer ceases shall
21 cease to be an employer under the provisions of this chapter
22 as of January 1 of the year next succeeding the last calendar
23 year during which it was an employer under this chapter.
24 (b) Public employers State and political
25 subdivisions.--An Any employing unit that, including this
26 state or any political subdivision thereof, or any
27 instrumentality of any one or more of the foregoing which is a
28 public employer as defined in s. 443.036 wholly owned by this
29 state or by one or more of its political subdivisions, for
30 which services that do not constitute employment as defined in
31 this chapter are performed, may file with the tax collection
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1 service provider division a written election that all those
2 such services performed by individuals in its employ in one or
3 more distinct establishments or places of business shall be
4 deemed to constitute employment for all the purposes of this
5 chapter for at least not less than 1 calendar year. Upon
6 written approval of the such election by the tax collection
7 service provider division, these such services shall be deemed
8 to constitute employment subject to this chapter from and
9 after the date stated in the such approval. These Such
10 services shall cease to be deemed employment subject to this
11 chapter hereto as of January 1 of any calendar year after that
12 subsequent to such calendar year only if, by April 30 of the
13 next such subsequent year, the such employing unit files has
14 filed with the division a written notice to that effect with
15 the tax collection service provider.
16 (c) Certain services for political subdivisions.--
17 1. Any political subdivision of this state may elect
18 to cover under this chapter, for at least not less than 1
19 calendar year, service performed by employees in all of the
20 hospitals and institutions of higher education operated by the
21 such political subdivision. Election must is to be made by
22 filing with the tax collection service provider division a
23 notice of such election at least 30 days before prior to the
24 effective date of the such election. The election may exclude
25 any services described in s. 443.1216(4) s. 443.036(21)(d).
26 Any political subdivision electing coverage under this
27 paragraph must be a reimbursing employer and shall make
28 reimbursements payments in lieu of contributions for with
29 respect to benefits attributable to this such employment, as
30 provided for with respect to nonprofit organizations in s.
31 443.1312(3) and (5) s. 443.131(4)(b) and (d).
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1 2. The provisions of in s. 443.091(4) relating with
2 respect to benefit rights based on service for nonprofit
3 organizations and state hospitals and institutions of higher
4 education shall be applicable also apply to service covered by
5 an election under this section.
6 3. The amounts required to be reimbursed paid in lieu
7 of contributions by any political subdivision under this
8 paragraph shall be billed, and payment made, as provided in s.
9 443.1312(3) for s. 443.131(4)(b) with respect to similar
10 reimbursements payments by nonprofit organizations.
11 4. An election under this paragraph may be terminated
12 after at least not less than 1 calendar year of coverage by
13 filing with the tax collection service provider division
14 written notice not later than 30 days before preceding the
15 last day of the calendar year in which the termination is to
16 be effective. The Such termination takes effect on becomes
17 effective as of January 1 of the next ensuing calendar year
18 for with respect to services performed after that date.
19 (4) INACTIVE EMPLOYERS.--Notwithstanding the other
20 provisions of this section, if the tax collection service
21 provider division finds that an employer is has become
22 inactive and has ceased to be an employing unit as defined by
23 this chapter for a complete calendar year, the service
24 provider division may automatically terminate the account of
25 the such employer as of January 1 of any year following a
26 complete calendar year in which the such employer has ceased
27 to be an employing unit, and the thereupon such employer
28 ceases shall cease to be an employer subject to the provisions
29 of this chapter.
30 Section 28. Section 443.1215, Florida Statutes, is
31 created to read:
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1 443.1215 Employers.--
2 (1) Each of the following employing units is an
3 employer subject to this chapter:
4 (a) An employing unit that:
5 1. In a calendar quarter during the current or
6 preceding calendar year paid wages of at least $1,500 for
7 service in employment; or
8 2. For any portion of a day in each of 20 different
9 calendar weeks, regardless of whether the weeks were
10 consecutive, during the current or the preceding calendar
11 year, employed at least one individual in employment,
12 irrespective of whether the same individual was in employment
13 during each day.
14 (b) An employing unit for which service in employment,
15 as defined in s. 443.1216(2), is performed, except as provided
16 in subsection (2).
17 (c) An employing unit for which service in employment,
18 as defined in s. 443.1216(3), is performed, except as provided
19 in subsection (2).
20 (d)1. An employing unit for which agricultural labor,
21 as defined in s. 443.1216(5), is performed.
22 2. An employing unit for which domestic service in
23 employment, as defined in s. 443.1216(6), is performed.
24 (e) An individual or employing unit that acquires the
25 organization, trade, or business, or substantially all of the
26 assets of another individual or employing unit, which, at the
27 time of the acquisition, is an employer subject to this
28 chapter, or that acquires a part of the organization, trade,
29 or business of another individual or employing unit which, at
30 the time of the acquisition, is an employer subject to this
31 chapter, if the other individual or employing unit would be an
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1 employer under paragraph (a) if that part constitutes its
2 entire organization, trade, or business.
3 (f) An individual or employing unit that acquires the
4 organization, trade, or business, or substantially all of the
5 assets of another employing unit, if the employment record of
6 the predecessor before the acquisition, together with the
7 employment record of the individual or employing unit after
8 the acquisition, both within the same calendar year, is
9 sufficient to render an employing unit subject to this chapter
10 as an employer under paragraph (a).
11 (g) An employing unit that is not otherwise an
12 employer subject to this chapter under this section:
13 1. For which, during the current or preceding calendar
14 year, service is or was performed for which the employing unit
15 is liable for any federal tax against which credit may be
16 taken for contributions required to be paid into a state
17 unemployment fund.
18 2. Which, as a condition for approval of this chapter
19 for full tax credit against the tax imposed by the Federal
20 Unemployment Tax Act, is required under the federal act to be
21 an employer that is subject to this chapter.
22 (h) An employing unit that became an employer under
23 paragraph (a), paragraph (b), paragraph (c), paragraph (d),
24 paragraph (e), paragraph (f), or paragraph (g) and that
25 remains an employer subject to this chapter, as provided in s.
26 443.121.
27 (i) During the effective period of its election, an
28 employing unit that elects to become subject to this chapter.
29 (2)(a) In determining whether an employing unit for
30 which service, other than domestic service, is also performed
31 is an employer under paragraph (a), paragraph (b), paragraph
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1 (c), or subparagraph (d)1., the wages earned or the employment
2 of an employee performing domestic service may not be taken
3 into account.
4 (b) In determining whether an employing unit for which
5 service, other than agricultural labor, is also performed is
6 an employer under paragraph (a), paragraph (b), paragraph (c)
7 or subparagraph (d)1., the wages earned or the employment of
8 an employee performing service in agricultural labor may not
9 be taken into account. If an employing unit is determined to
10 be an employer of agricultural labor, the employing unit is
11 considered an employer for purposes of subsection (1).
12 (3) An employing unit that fails to keep the records
13 of employment required by this chapter and by the rules of the
14 Agency for Workforce Innovation and the state agency providing
15 unemployment tax collection services is presumed to be an
16 employer liable for the payment of contributions under this
17 chapter, regardless of the number of individuals employed by
18 the employing unit. However, the tax collection service
19 provider shall make written demand that the employing unit
20 keep and maintain required payroll records. The demand must be
21 made at least 6 months before assessing contributions against
22 an employing unit determined to be an employer that is subject
23 to this chapter solely by reason of this subsection.
24 (4) For purposes of this section, if a week includes
25 both December 31 and January 1, the days of that week through
26 December 31 are deemed a calendar week, and the days of that
27 week beginning January 1 are deemed another calendar week.
28 Section 29. Section 443.1216, Florida Statutes, is
29 created to read:
30
31
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1 443.1216 Employment.--Employment, as defined in s.
2 443.036, is subject to this chapter under the following
3 conditions:
4 (1)(a) The employment subject to this chapter includes
5 a service performed, including a service performed in
6 interstate commerce, by:
7 1. An officer of a corporation.
8 2. An individual who, under the usual common-law rules
9 applicable in determining the employer-employee relationship,
10 is an employee. However, whenever a client, as defined in s.
11 443.036(18), which would otherwise be designated as an
12 employing unit has contracted with an employee leasing company
13 to supply it with workers, those workers are considered
14 employees of the employee leasing company. An employee leasing
15 company may lease corporate officers of the client to the
16 client and to other workers, except as prohibited by
17 regulations of the Internal Revenue Service. Employees of an
18 employee leasing company must be reported under the employee
19 leasing company's tax identification number and contribution
20 rate for work performed for the employee leasing company.
21 3. An individual other than an individual who is an
22 employee under subparagraph 1. or subparagraph 2., who
23 performs services for remuneration for any person:
24 a. As an agent-driver or commission-driver engaged in
25 distributing meat products, vegetable products, fruit
26 products, bakery products, beverages other than milk, or
27 laundry or drycleaning services for his or her principal.
28 b. As a traveling or city salesperson engaged on a
29 full-time basis in the solicitation on behalf of, and the
30 transmission to, his or her principal of orders from
31 wholesalers, retailers, contractors, or operators of hotels,
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1 restaurants, or other similar establishments for merchandise
2 for resale or supplies for use in their business operations.
3 This sub-subparagraph does not apply to an agent-driver or a
4 commission-driver and does not apply to sideline sales
5 activities performed on behalf of a person other than the
6 salesperson's principal.
7 4. The services described in subparagraph 3. are
8 employment subject to this chapter only if:
9 a. The contract of service contemplates that
10 substantially all of the services are to be performed
11 personally by the individual;
12 b. The individual does not have a substantial
13 investment in facilities used in connection with the services,
14 other than facilities used for transportation; and
15 c. The services are not in the nature of a single
16 transaction that is not part of a continuing relationship with
17 the person for whom the services are performed.
18 (b) Notwithstanding any other provision of this
19 section, service for which a tax is required to be paid under
20 any federal law imposing a tax against which credit may be
21 taken for contributions required to be paid into a state
22 unemployment fund or which as a condition for full tax credit
23 against the tax imposed by the Federal Unemployment Tax Act is
24 required to be covered under this chapter.
25 (c) If the services performed during at least one-half
26 of a pay period by an employee for the person employing him or
27 her constitute employment, all of the services performed by
28 the employee during the period are deemed to be employment. If
29 the services performed during more than one-half of the pay
30 period by an employee for the person employing him or her do
31 not constitute employment, all of the services performed by
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1 the employee during the period are not deemed to be
2 employment. This paragraph does not apply to services
3 performed in a pay period by an employee for the person
4 employing him or her if any of those services are exempted
5 under paragraph (13)(g).
6 (d) If two or more related corporations concurrently
7 employ the same individual and compensate the individual
8 through a common paymaster, each related corporation is
9 considered to have paid wages to the individual only in the
10 amounts actually disbursed by that corporation to the
11 individual and is not considered to have paid the wages
12 actually disbursed to the individual by another of the related
13 corporations.
14 1. As used in this paragraph, the term "common
15 paymaster" means a member of a group of related corporations
16 that disburses wages to concurrent employees on behalf of the
17 related corporations and that is responsible for keeping
18 payroll records for those concurrent employees. A common
19 paymaster is not required to disburse wages to all the
20 employees of the related corporations; however, this
21 subparagraph does not apply to wages of concurrent employees
22 which are not disbursed through a common paymaster. A common
23 paymaster must pay concurrently employed individuals under
24 this subparagraph by one combined paycheck.
25 2. As used in this paragraph, the term "concurrent
26 employment" means the existence of simultaneous employment
27 relationships between an individual and related corporations.
28 Those relationships require the performance of services by the
29 employee for the benefit of the related corporations,
30 including the common paymaster, in exchange for wages that, if
31
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1 deductible for the purposes of federal income tax, are
2 deductible by the related corporations.
3 3. Corporations are considered related corporations
4 for an entire calendar quarter if they satisfy any one of the
5 following tests at any time during the calendar quarter:
6 a. The corporations are members of a "controlled group
7 of corporations" as defined in s. 1563 of the Internal Revenue
8 Code of 1986 or would be members if paragraph 1563(a)(4) and
9 subsection 1563(b) did not apply.
10 b. In the case of a corporation that does not issue
11 stock, at least 50 percent of the members of the board of
12 directors or other governing body of one corporation are
13 members of the board of directors or other governing body of
14 the other corporation or the holders of at least 50 percent of
15 the voting power to select those members are concurrently the
16 holders of at least 50 percent of the voting power to select
17 those members of the other corporation.
18 c. At least 50 percent of the officers of one
19 corporation are concurrently officers of the other
20 corporation.
21 d. At least 30 percent of the employees of one
22 corporation are concurrently employees of the other
23 corporation.
24 4. The common paymaster must report to the tax
25 collection service provider, as part of the unemployment
26 compensation quarterly tax and wage report, the state
27 unemployment compensation account number and name of each
28 related corporation for which concurrent employees are being
29 reported. Failure to timely report this information shall
30 result in the related corporations being denied common
31 paymaster status for that calendar quarter.
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1 5. The common paymaster also has the primary
2 responsibility for remitting contributions due under this
3 chapter for the wages it disburses as the common paymaster.
4 The common paymaster must compute these contributions as
5 though it were the sole employer of the concurrently employed
6 individuals. If a common paymaster fails to timely remit these
7 contributions or reports, in whole or in part, the common
8 paymaster remains liable for the full amount of the unpaid
9 portion of these contributions. In addition, each of the other
10 related corporations using the common paymaster is jointly and
11 severally liable for its appropriate share of these
12 contributions. Each related corporation's share equals the
13 greater of:
14 a. The liability of the common paymaster under this
15 chapter, after taking into account any contributions made.
16 b. The liability under this chapter which,
17 notwithstanding this section, would have existed for the wages
18 from the other related corporations, reduced by an allocable
19 portion of any contributions previously paid by the common
20 paymaster for those wages.
21 (2) The employment subject to this chapter includes
22 service performed in the employ of a public employer as
23 defined in s. 443.036, if the service is excluded from the
24 definition of "employment" in s. 3306(c)(7) of the Federal
25 Unemployment Tax Act and is not excluded from the employment
26 subject to this chapter under subsection (4).
27 (3) The employment subject to this chapter includes
28 service performed by an individual in the employ of a
29 religious, charitable, educational, or other organization, if:
30
31
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1 (a) The service is excluded from the definition of
2 "employment" in the Federal Unemployment Tax Act solely by
3 reason of s. 3306(c)(8) of that act; and
4 (b) The organization had at least four individuals in
5 employment for some portion of a day in each of 20 different
6 weeks during the current or preceding calendar year,
7 regardless of whether the weeks were consecutive and whether
8 the individuals were employed at the same time.
9 (4) For purposes of subsections (2) and (3), the
10 employment subject to this chapter does not apply to service
11 performed:
12 (a) In the employ of:
13 1. A church or a convention or association of
14 churches.
15 2. An organization that is operated primarily for
16 religious purposes and that is operated, supervised,
17 controlled, or principally supported by a church or a
18 convention or association of churches.
19 (b) By a duly ordained, commissioned, or licensed
20 minister of a church in the exercise of his or her ministry or
21 by a member of a religious order in the exercise of duties
22 required by the order.
23 (c) In the employ of a public employer if the service
24 is performed by an individual in the exercise of duties:
25 1. As an elected official.
26 2. As a member of a legislative body, or a member of
27 the judiciary, of a state or a political subdivision of a
28 state.
29 3. As an employee serving on a temporary basis in case
30 of fire, storm, snow, earthquake, flood, or similar emergency.
31
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1 4. In a position that, under state law, is designated
2 as a major nontenured policymaking or advisory position,
3 including a position in the Senior Management Service created
4 under s. 110.402, or a policymaking or advisory position for
5 which the duties do not ordinarily require more than 8 hours
6 per week.
7 5. As an election official or election worker if the
8 amount of remuneration received by the individual during the
9 calendar year for those services is less than $1,000.
10 (d) In a facility operating a program of
11 rehabilitation for individuals whose earning capacity is
12 impaired by age, physical or mental deficiency, or injury, or
13 a program providing remunerative work for individuals who
14 cannot be readily absorbed in the competitive labor market
15 because of their impaired physical or mental capacity, by an
16 individual receiving such rehabilitation or remunerative work.
17 (e) As part of an unemployment work-relief or
18 work-training program assisted or financed in whole or in part
19 by any federal agency or an agency of a state or political
20 subdivision of a state, by an individual receiving the work
21 relief or work training. This paragraph does not apply to
22 unemployment work-relief or work-training programs for which
23 unemployment compensation coverage is required by the Federal
24 Government.
25 (f) By an inmate of a custodial or penal institution.
26 (5) The employment subject to this chapter includes
27 service performed by an individual in agricultural labor if:
28 (a) The service is performed for a person who:
29 1. Paid remuneration in cash of at least $10,000 to
30 individuals employed in agricultural labor in a calendar
31 quarter during the current or preceding calendar year.
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1 2. Employed in agricultural labor at least five
2 individuals for some portion of a day in each of 20 different
3 calendar weeks during the current or preceding calendar year,
4 regardless of whether the weeks were consecutive or whether
5 the individuals were employed at the same time.
6 (b) The service is performed by a member of a crew
7 furnished by a crew leader to perform agricultural labor for
8 another person.
9 1. For purposes of this paragraph, a crew member is
10 treated as an employee of the crew leader if:
11 a. The crew leader holds a valid certificate of
12 registration under the Migrant and Seasonal Agricultural
13 Worker Protection Act of 1983 or substantially all of the crew
14 members operate or maintain tractors, mechanized harvesting or
15 crop-dusting equipment, or any other mechanized equipment
16 provided by the crew leader; and
17 b. The individual does not perform that agricultural
18 labor as an employee of an employer other than the crew
19 leader.
20 2. For purposes of this paragraph, in the case of an
21 individual who is furnished by a crew leader to perform
22 agricultural labor for another person and who is not treated
23 as an employee of the crew leader under subparagraph 1.:
24 a. The other person and not the crew leader is treated
25 as the employer of the individual; and
26 b. The other person is treated as having paid cash
27 remuneration to the individual equal to the cash remuneration
28 paid to the individual by the crew leader, either on his or
29 her own behalf or on behalf of the other person, for the
30 agricultural labor performed for the other person.
31
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1 (6) The employment subject to this chapter includes
2 domestic service performed by maids, cooks, maintenance
3 workers, chauffeurs, social secretaries, caretakers, private
4 yacht crews, butlers, and houseparents, in a private home,
5 local college club, or local chapter of a college fraternity
6 or sorority performed for a person who paid cash remuneration
7 of at least $1,000 during a calendar quarter in the current
8 calendar year or the preceding calendar year to individuals
9 employed in the domestic service.
10 (7) The employment subject to this chapter includes an
11 individual's entire service, performed inside or both inside
12 and outside this state if:
13 (a) The service is localized within this state; or
14 (b) The service is not localized within any state, but
15 some of the service is performed in this state, and:
16 1. The base of operations, or, if there is no base of
17 operations, the place from which the service is directed or
18 controlled, is located within this state; or
19 2. The base of operations or place from which the
20 service is directed or controlled is not located within any
21 state in which some part of the service is performed, but the
22 individual's residence is located within this state.
23 (8) Services not covered under paragraph (7)(b) which
24 are performed entirely outside of this state, and for which
25 contributions are not required or paid under an unemployment
26 compensation law of any other state or of the Federal
27 Government, are deemed to be employment subject to this
28 chapter if the individual performing the services is a
29 resident of this state and the tax collection service provider
30 approves the election of the employing unit for whom the
31 services are performed, electing that the entire service of
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1 the individual is deemed to be employment subject to this
2 chapter.
3 (9) Service is deemed to be localized within a state
4 if:
5 (a) The service is performed entirely inside the
6 state; or
7 (b) The service is performed both inside and outside
8 the state, but the service performed outside the state is
9 incidental to the individual's service inside the state.
10 Incidental service includes, but is not limited to, service
11 that is temporary or transitory in nature or consists of
12 isolated transactions.
13 (10) The employment subject to this chapter includes
14 service performed outside the United States, except in Canada,
15 by a citizen of the United States who is in the employ of an
16 American employer, other than service deemed employment
17 subject to this chapter under subsection (2), subsection (3),
18 or similar provisions of another state's law, if:
19 (a) The employer's principal place of business in the
20 United States is located within this state.
21 (b) The employer does not have a place of business
22 located in the United States, but:
23 1. The employer is a natural person who is a resident
24 of this state.
25 2. The employer is a corporation organized under the
26 laws of this state.
27 3. The employer is a partnership or a trust and the
28 number of the partners or trustees who are residents of this
29 state is greater than the number who are residents of any one
30 other state.
31
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1 (c) The employer is not an American employer, or
2 neither paragraph (a) nor paragraph (b) apply, but the
3 employer elects coverage in this state or the employer fails
4 to elect coverage in any state and the individual files a
5 claim for benefits based on that service under the laws of
6 this state.
7 (11) The employment subject to this chapter includes
8 all service performed by an officer or member of a crew of an
9 American vessel or American aircraft on, or in connection
10 with, the vessel or aircraft, if the operating office from
11 which the operations of the vessel or aircraft operating
12 inside or both inside and outside the United States is
13 ordinarily and regularly supervised, managed, directed, and
14 controlled within this state.
15 (12) The employment subject to this chapter includes
16 services covered by a reciprocal arrangement under s. 443.221
17 between the Agency for Workforce Innovation or its tax
18 collection service provider and the agency charged with the
19 administration of another state unemployment compensation law
20 or a federal unemployment compensation law, under which all
21 services performed by an individual for an employing unit are
22 deemed to be performed entirely within this state, if the
23 Agency for Workforce Innovation or its tax collection service
24 provider approved an election of the employing unit in which
25 all of the services performed by the individual during the
26 period covered by the election are deemed to be insured work.
27 (13) The following employment is exempt from this
28 chapter:
29 (a) Domestic service in a private home, local college
30 club, or local chapter of a college fraternity or sorority,
31 except as provided in subsection (6).
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1 (b) Service performed on or in connection with a
2 vessel or aircraft that is not an American vessel or American
3 aircraft, if the employee is employed on and in connection
4 with the vessel or aircraft while the vessel or aircraft is
5 outside the United States.
6 (c) Service performed by an individual engaged in, or
7 as an officer or member of the crew of a vessel engaged in,
8 the catching, taking, harvesting, cultivating, or farming of
9 any kind of fish, shellfish, crustacea, sponges, seaweeds, or
10 other aquatic forms of animal and vegetable life, including
11 service performed by an individual as an ordinary incident to
12 engaging in those activities, except:
13 1. Service performed in connection with the catching
14 or taking of salmon or halibut for commercial purposes.
15 2. Service performed on, or in connection with, a
16 vessel of more than 10 net tons, determined in the manner
17 provided for determining the registered tonnage of merchant
18 vessels under the laws of the United States.
19 (d) Service performed by an individual in the employ
20 of his or her son, daughter, or spouse, including step
21 relationships, and service performed by a child, or stepchild,
22 under the age of 21 in the employ of his or her father,
23 mother, stepfather, or stepmother.
24 (e) Service performed in the employ of the Federal
25 Government or of an instrumentality of the Federal Government
26 which is:
27 1. Wholly or partially owned by the United States.
28 2. Exempt from the tax imposed by s. 3301 of the
29 Internal Revenue Code under a federal law that specifically
30 cites s. 3301, or the corresponding section of prior law, in
31 granting the exemption. However, to the extent that the United
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1 States Congress permits the state to require an
2 instrumentality of the Federal Government to make payments
3 into the Unemployment Compensation Trust Fund under this
4 chapter, this chapter applies to that instrumentality, and to
5 services performed for that instrumentality, in the same
6 manner, to the same extent, and on the same terms as other
7 employers, employing units, individuals, and services. If this
8 state is not certified for any year by the Secretary of Labor
9 under s. 3304 of the federal Internal Revenue Code, the tax
10 collection service provider shall refund the payments required
11 of each instrumentality of the Federal Government for that
12 year from the fund in the same manner and within the same
13 period as provided in s. 443.141(6) for contributions
14 erroneously collected.
15 (f) Service performed in the employ of a public
16 employer as defined in s. 443.036, except as provided in
17 subsection (2), and service performed in the employ of an
18 instrumentality of a public employer as described in s.
19 443.036(35)(b) or (c), to the extent that the instrumentality
20 is immune under the United States Constitution from the tax
21 imposed by s. 3301 of the Internal Revenue Code for that
22 service.
23 (g) Service performed in the employ of a corporation,
24 community chest, fund, or foundation that is organized and
25 operated exclusively for religious, charitable, scientific,
26 testing for public safety, literary, or educational purposes
27 or for the prevention of cruelty to children or animals. This
28 exemption does not apply to an employer if part of the
29 employer's net earnings inures to the benefit of any private
30 shareholder or individual or if a substantial part of the
31 employer's activities involve carrying on propaganda,
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1 otherwise attempting to influence legislation, or
2 participating or intervening in, including the publishing or
3 distributing of statements, a political campaign on behalf of
4 a candidate for public office, except as provided in
5 subsection (3).
6 (h) Service for which unemployment compensation is
7 payable under an unemployment compensation system established
8 by the United States Congress, of which this chapter is not a
9 part.
10 (i)1. Service performed during a calendar quarter in
11 the employ of an organization exempt from the federal income
12 tax under s. 501(a) of the Internal Revenue Code, other than
13 an organization described in s. 401(a), or under s. 521, if
14 the remuneration for the service is less than $50.
15 2. Service performed in the employ of a school,
16 college, or university, if the service is performed by a
17 student who is enrolled and is regularly attending classes at
18 the school, college, or university.
19 (j) Service performed in the employ of a foreign
20 government, including service as a consular or other officer
21 or employee of a nondiplomatic representative.
22 (k) Service performed in the employ of an
23 instrumentality wholly owned by a foreign government if:
24 1. The service is of a character similar to that
25 performed in foreign countries by employees of the Federal
26 Government or of an instrumentality of the Federal Government;
27 and
28 2. The United States Secretary of State certifies to
29 the United States Secretary of the Treasury that the foreign
30 government for whose instrumentality the exemption is claimed
31 grants an equivalent exemption for similar service performed
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1 in the foreign country by employees of the Federal Government
2 and of instrumentalities of the Federal Government.
3 (l) Service performed as a student nurse in the employ
4 of a hospital or a nurses' training school by an individual
5 who is enrolled and is regularly attending classes in a
6 nurses' training school chartered or approved under state law,
7 service performed as an intern in the employ of a hospital by
8 an individual who has completed a 4-year course in a medical
9 school chartered or approved under state law, and service
10 performed by a patient of a hospital for the hospital.
11 (m) Service performed by an individual for a person as
12 an insurance agent or as an insurance solicitor, if all of the
13 service performed by the individual for that person is
14 performed for remuneration solely by way of commission, except
15 for services performed in accordance with 26 U.S.C. s.
16 3306(c)(7) and (8). For purposes of this section, those
17 benefits excluded from the wages subject to this chapter under
18 s. 443.1217(2)(b)-(f), inclusive, are not considered
19 remuneration.
20 (n) Service performed by an individual for a person as
21 a real estate salesperson or agent, if all of the service
22 performed by the individual for that person is performed for
23 remuneration solely by way of commission.
24 (o) Service performed by an individual under the age
25 of 18 in the delivery or distribution of newspapers or
26 shopping news, excluding delivery or distribution to any point
27 for subsequent delivery or distribution.
28 (p) Service covered by an arrangement between the
29 Agency for Workforce Innovation, or its tax collection service
30 provider, and the agency charged with the administration of
31 another state or federal unemployment compensation law under
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1 which all services performed by an individual for an employing
2 unit during the period covered by the employing unit's duly
3 approved election is deemed to be performed entirely within
4 the other agency's state or under the federal law.
5 (q) Service performed by an individual enrolled at a
6 nonprofit or public educational institution that normally
7 maintains a regular faculty and curriculum and normally has a
8 regularly organized body of students in attendance at the
9 place where its educational activities are carried on, if the
10 institution certifies to the employer that the individual is a
11 student in a full-time program, taken for credit at the
12 institution that combines academic instruction with work
13 experience, and that the service is an integral part of the
14 program. This paragraph does not apply to service performed in
15 a program established for or on behalf of an employer or group
16 of employers.
17 (r) Service performed by an individual for a person as
18 a barber, if all of the service performed by the individual
19 for that person is performed for remuneration solely by way of
20 commission.
21 (s) Casual labor not in the course of the employer's
22 trade or business.
23 (t) Service performed by a speech therapist,
24 occupational therapist, or physical therapist who is
25 nonsalaried and working under a written contract with a home
26 health agency as defined in s. 400.462.
27 (u) Service performed by a direct seller. As used in
28 this paragraph, the term "direct seller" means a person:
29 1.a. Who is engaged in the trade or business of
30 selling or soliciting the sale of consumer products to buyers
31 on a buy-sell basis, on a deposit-commission basis, or on a
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1 similar basis, for resale in the home or in another place that
2 is not a permanent retail establishment; or
3 b. Who is engaged in the trade or business of selling
4 or soliciting the sale of consumer products in the home or in
5 another place that is not a permanent retail establishment;
6 2. Substantially all of whose remuneration for
7 services described in subparagraph 1., regardless of whether
8 paid in cash, is directly related to sales or other output,
9 rather than to the number of hours worked; and
10 3. Who performs the services under a written contract
11 with the person for whom the services are performed, if the
12 contract provides that the person will not be treated as an
13 employee for those services for federal tax purposes.
14 (v) Service performed by a nonresident alien for the
15 period he or she is temporarily present in the United States
16 as a nonimmigrant under subparagraph (F) or subparagraph (J)
17 of s. 101(a)(15) of the Immigration and Nationality Act, and
18 which is performed to carry out the purpose specified in
19 subparagraph (F) or subparagraph (J), as applicable.
20 (w) Service performed by an individual for
21 remuneration for a private, for-profit delivery or messenger
22 service, if the individual:
23 1. Is free to accept or reject jobs from the delivery
24 or messenger service and the delivery or messenger service
25 does not have control over when the individual works;
26 2. Is remunerated for each delivery, or the
27 remuneration is based on factors that relate to the work
28 performed, including receipt of a percentage of any rate
29 schedule;
30 3. Pays all expenses, and the opportunity for profit
31 or loss rests solely with the individual;
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1 4. Is responsible for operating costs, including fuel,
2 repairs, supplies, and motor vehicle insurance;
3 5. Determines the method of performing the service,
4 including selection of routes and order of deliveries;
5 6. Is responsible for the completion of a specific job
6 and is liable for any failure to complete that job;
7 7. Enters into a contract with the delivery or
8 messenger service which specifies that the individual is an
9 independent contractor and not an employee of the delivery or
10 messenger service; and
11 8. Provides the vehicle used to perform the service.
12 (x) Service performed in agricultural labor by an
13 individual who is an alien admitted to the United States to
14 perform service in agricultural labor under ss. 101(a)(15)(H)
15 and 214(c) of the Immigration and Nationality Act.
16 (y) Service performed by a person who is an inmate of
17 a penal institution.
18 Section 30. Section 443.1217, Florida Statutes, is
19 created to read:
20 443.1217 Wages.--
21 (1) The wages subject to this chapter include all
22 remuneration for employment, including commissions, bonuses,
23 back pay awards, and the cash value of all remuneration paid
24 in any medium other than cash. The reasonable cash value of
25 remuneration in any medium other than cash must be estimated
26 and determined in accordance with rules adopted by the Agency
27 for Workforce Innovation or the state agency providing tax
28 collection services. The wages subject to this chapter include
29 tips or gratuities received while performing services that
30 constitute employment and are included in a written statement
31
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1 furnished to the employer under s. 6053(a) of the Internal
2 Revenue Code of 1954.
3 (2) The following wages are exempt from this chapter:
4 (a) That part of remuneration paid to an individual by
5 an employer for employment during a calendar year in excess of
6 the first $7,000 of remuneration paid to the individual by the
7 employer or his or her predecessor during that calendar year,
8 unless that part of the remuneration is subject to a tax,
9 under a federal law imposing the tax, against which credit may
10 be taken for contributions required to be paid into a state
11 unemployment fund. As used in this section only, the term
12 "employment" includes services constituting employment under
13 any employment security law of another state or of the Federal
14 Government.
15 (b) Payment by an employing unit with respect to
16 services performed for, or on behalf of, an individual
17 employed by the employing unit under a plan or system
18 established by the employing unit which provides for payment
19 to its employees generally or to a class of its employees,
20 including any amount paid by the employing unit for insurance
21 or annuities or paid into a fund on account of:
22 1. Sickness or accident disability. When payment is
23 made to an employee or any of his or her dependents, this
24 subparagraph exempts from the wages subject to this chapter
25 only those payments received under a workers' compensation
26 law.
27 2. Medical and hospitalization expenses in connection
28 with sickness or accident disability.
29 3. Death, if the employee:
30 a. Does not have the option to receive, in lieu of the
31 death benefit, part of the payment or, if the death benefit is
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1 insured, part of the premiums or contributions to premiums
2 paid by his or her employing unit; and
3 b. Does not have the right under the plan, system, or
4 policy providing the death benefit to assign the benefit or to
5 receive cash consideration in lieu of the benefit upon his or
6 her withdrawal from the plan or system; upon termination of
7 the plan, system, or policy; or upon termination of his or her
8 services with the employing unit.
9 (c) Payment on account of sickness or accident
10 disability, or payment of medical or hospitalization expenses
11 in connection with sickness or accident disability, by an
12 employing unit to, or on behalf of, an individual performing
13 services for the employing unit more than 6 calendar months
14 after the last calendar month the individual performed
15 services for the employing unit.
16 (d) Payment by an employing unit, without deduction
17 from the remuneration of an individual employed by the
18 employing unit, of the tax imposed upon the individual under
19 s. 3101 of the federal Internal Revenue Code for services
20 performed.
21 (e) The value of:
22 1. Meals furnished to an employee or the employee's
23 spouse or dependents by the employer on the business premises
24 of the employer for the convenience of the employer; or
25 2. Lodging furnished to an employee or the employee's
26 spouse or dependents by the employer on the business premises
27 of the employer for the convenience of the employer when
28 lodging is included as a condition of employment.
29 (f) Payment made by an employing unit to, or on behalf
30 of, an individual performing services for the employing unit
31 or a beneficiary of the individual:
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1 1. From or to a trust described in s. 401(a) of the
2 Internal Revenue Code of 1954 which is exempt from tax under
3 s. 501(a) at the time of payment, unless payment is made to an
4 employee of the trust as remuneration for services rendered as
5 an employee of the trust and not as a beneficiary of the
6 trust;
7 2. Under or to an annuity plan that, at the time of
8 payment, is a plan described in s. 403(a) of the Internal
9 Revenue Code of 1954;
10 3. Under a simplified employee pension if, at the time
11 of payment, it is reasonable to believe that the employee is
12 entitled to a deduction under s. 219(b)(2) of the Internal
13 Revenue Code of 1954 for the payment;
14 4. Under or to an annuity contract described in s.
15 403(b) of the Internal Revenue Code of 1954, other than a
16 payment for the purchase of an annuity contract as part of a
17 salary reduction agreement, regardless of whether the
18 agreement is evidenced by a written instrument or otherwise;
19 5. Under or to an exempt governmental deferred
20 compensation plan described in s. 3121(v)(3) of the Internal
21 Revenue Code of 1954;
22 6. To supplement pension benefits under a plan or
23 trust described in subparagraphs 1.-5. to account for some
24 portion or all of the increase in the cost of living, as
25 determined by the United States Secretary of Labor, since
26 retirement, but only if the supplemental payments are under a
27 plan that is treated as a welfare plan under s. 3(2)(B)(ii) of
28 the Employee Retirement Income Security Act of 1974; or
29 7. Under a cafeteria plan, as defined in s. 125 of the
30 Internal Revenue Code of 1986, as amended, if the payment
31 would not be treated as wages without regard to such plan and
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1 it is reasonable to believe that, if s. 125 of the Internal
2 Revenue Code of 1986, as amended, applied for purposes of this
3 section, s. 125 of the Internal Revenue Code of 1986, as
4 amended, would not treat any wages as constructively received.
5 (g) Payment made, or benefit provided, by an employing
6 unit to or for the benefit of an individual performing
7 services for the employing unit or a beneficiary of the
8 individual if, at the time of such payment or provision of the
9 benefit, it is reasonable to believe that the individual may
10 exclude the payment or benefit from income under s. 127 of the
11 Internal Revenue Code of 1986, as amended.
12 Section 31. Section 443.131, Florida Statutes, is
13 amended to read:
14 443.131 Contributions.--
15 (1) PAYMENT OF CONTRIBUTIONS WHEN
16 PAYABLE.--Contributions shall accrue and are become payable by
17 each employer for each calendar quarter in which he or she is
18 subject to this chapter for, with respect to wages paid during
19 each such calendar quarter for employment. Such Contributions
20 are shall become due and payable be paid by each employer to
21 the tax collection service provider Agency for Workforce
22 Innovation or its designee for the fund, in accordance with
23 the such rules adopted by as the Agency for Workforce
24 Innovation or the state agency providing tax collection
25 services its designee may prescribe. However, nothing in This
26 subsection does not shall be construed to prohibit the tax
27 collection service provider Agency for Workforce Innovation or
28 its designee from allowing, at the request of the employer,
29 employers of employees performing domestic services, as
30 defined in s. 443.1216(6) s. 443.036(21)(g), to pay
31 contributions or report wages at intervals other than
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1 quarterly when the nonquarterly such payment or reporting
2 assists is to the service provider advantage of the Agency for
3 Workforce Innovation or its designee, and when such
4 nonquarterly payment and reporting is authorized under federal
5 law. This provision gives Employers of employees performing
6 domestic services may the option to elect to report wages and
7 pay contributions taxes annually, with a due date of January 1
8 and a delinquency date of February 1. In order To qualify for
9 this election, the employer must employ only employees
10 performing who perform domestic services, be eligible for a
11 variation from the standard rate as computed under pursuant to
12 subsection (3), apply to this program no later than December 1
13 of the preceding calendar year, and agree to provide the
14 Agency for Workforce Innovation or its tax collection service
15 provider designee with any special reports that are which
16 might be requested, as required by rule 60BB-2.025(5), Florida
17 Administrative Code, including copies of all federal
18 employment tax forms. An employer who fails Failure to timely
19 furnish any wage information when required by the Agency for
20 Workforce Innovation or its tax collection service provider
21 loses designee shall result in the employer's loss of the
22 privilege to participate elect participation in this program,
23 effective the calendar quarter immediately after following the
24 calendar quarter the in which such failure occurred. The
25 employer may is eligible to reapply for annual reporting when
26 a after 1 complete calendar year elapses after has elapsed
27 since the employer's disqualification if the employer timely
28 furnished any requested wage information during the period in
29 which annual reporting was denied. An employer may not deduct
30 contributions, interests, penalties, fines, or fees required
31 under this chapter shall not be deducted, in whole or in part,
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1 from any part of the wages of his or her employees individuals
2 in such employer's employ. In the payment of any
3 contributions, A fractional part of a cent less than one-half
4 cent shall be disregarded from the payment of contributions,
5 but a fractional part of at least unless it amounts to
6 one-half cent or more, in which case it shall be increased to
7 1 cent.
8 (2) CONTRIBUTION RATES.--Each employer must is
9 required to pay contributions equal to the following
10 percentages of wages paid by him or her for with respect to
11 employment:
12 (a) Initial rate.--Each employer whose employment
13 record is has been chargeable with benefits benefit payments
14 for less than 8 eight calendar quarters shall pay
15 contributions at the initial rate of 2.7 percent with respect
16 to wages paid on or after January 1, 1978.
17 (b) Variable rates.--Each employer whose employment
18 record is has been chargeable with benefit payments for
19 benefits during at least 8 eight calendar quarters shall pay
20 contributions at the standard rate in paragraph (3)(c) of 5.4
21 percent, except as otherwise varied through determined by
22 experience rating under subsection (3) provisions of this
23 chapter. For the purposes of this section, the total wages on
24 which contributions were have been paid by a single employer
25 or his or her predecessor to an individual in any state during
26 within a single calendar year shall be counted to determine
27 whether more remuneration was than constitutes wages has been
28 paid to the such individual by the such employer or his or her
29 predecessor in 1 calendar year than constituted wages.
30 (c)1. Should the Congress either amend or repeal the
31 Wagner-Peyser Act, the Federal Unemployment Tax Act, the
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1 Social Security Act, or subtitle C of the Internal Revenue
2 Code, any act or acts supplemental to or in lieu thereof, or
3 any part or parts of either or all of said laws, or should
4 either or all of said laws, or any part or parts thereof, be
5 held invalid, to the end and with such effect that
6 appropriations of funds by the Congress and grants thereof to
7 this state for the payment of costs of administration of the
8 division become no longer available for such purposes, or
9 should employers in this state subject to the payment of tax
10 under the Federal Unemployment Tax Act be granted full credit
11 upon such a tax for contributions or taxes paid to the
12 Unemployment Compensation Trust Fund, then in such case,
13 beginning with the effective date of such change in liability
14 for payment of such federal tax, and for each year thereafter,
15 the standard contribution rate under this chapter shall be 3
16 percent per annum of each such employer's payroll subject to
17 contributions. With respect to each such employer having a
18 reduced rate of contribution for such year pursuant to the
19 terms of subsection (3), to the rate of contribution, as
20 determined for such year in which such change occurs, shall be
21 added three-tenths of 1 percent.
22 2. The amount of the excess of tax for which such
23 employer is or may become liable, by reason of this
24 subsection, over the amount which such employer would pay or
25 become liable for except for the provisions of this
26 subsection, shall be paid and transferred into the Employment
27 Security Administration Trust Fund to be disbursed and paid
28 out under the same conditions and for the same purposes as are
29 other moneys provided to be paid into such fund; provided,
30 that if the division determines that as of January 1 of any
31 year, there is an excess in the fund over the moneys and funds
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1 required to be disbursed therefrom for the purposes thereof
2 for such year, then, and in such cases an amount equal to such
3 excess, as determined by the division, shall be transferred to
4 and become a part of the Unemployment Compensation Trust Fund,
5 and such funds shall be deemed to be and are hereby
6 appropriated for the purposes set out in this chapter.
7 (d) In the event that the Federal Unemployment Tax Act
8 is amended to permit credit against such tax in excess of 2.7
9 percent with respect to any calendar year, payment of the
10 amount of contributions necessary to qualify an employer for
11 such additional credit shall be deemed to be required under
12 this chapter.
13 (3) VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT
14 EXPERIENCE.--
15 (a) Employment records.--The regular and short-time
16 compensation benefits paid benefit payments made to an any
17 eligible individual shall be charged to the employment record
18 of each employer who paid the such individual wages of at
19 least equal to $100 during or more within the individual's
20 base period of such individual in the proportion to which
21 wages paid by each such employer to such individual within the
22 base period bears to total wages paid by all such employers
23 who paid the to such individual wages during within the
24 individual's base period. Benefits may not No benefit charges
25 shall be charged made to the employment record of an any
26 employer who furnishes has furnished part-time work to an
27 individual who, because of loss of employment with one or more
28 other employers, is becomes eligible for partial benefits
29 while still being furnished part-time work by the such
30 employer on substantially the same basis and in substantially
31 the same amount as the individual's employment has been made
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1 available to such worker during his or her base period,
2 regardless of whether this part-time work is the employments
3 were simultaneous or successive to the individual's lost
4 employment. Further, benefits may benefit payments will not
5 be charged to the employment record accounts of an employer
6 who furnishes employers when such employers have furnished the
7 Agency for Workforce Innovation division with notice, as
8 prescribed in such notices regarding separations of
9 individuals from work and the refusal of individuals to accept
10 offers of suitable work as are required by the provisions of
11 this chapter and the agency's rules of the division, that any
12 if one or more of the following apply conditions are found to
13 be applicable:
14 1. When an individual leaves has left his or her work
15 job without good cause attributable to the his or her employer
16 or is has been discharged by the his or her employer for
17 misconduct connected with his or her work, no benefits
18 subsequently paid to the individual based him or her on the
19 basis of wages paid to such individual by the such employer
20 before the prior to such separation may not shall be charged
21 to the employment record of the employer such employer's
22 account.
23 2. When an individual is has been discharged by the an
24 employer for unsatisfactory performance during an initial
25 employment probationary period, no benefits subsequently paid
26 to the individual based on the basis of wages paid during to
27 such individual in the probationary period by the employer
28 before the prior to employment separation may not shall be
29 charged to the employer's employment record. account, provided
30 The employer must notify has so notified the Agency for
31 Workforce Innovation of the discharge division in writing
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1 within 10 days after from the mailing date of the notice of
2 initial determination of a claim. As used in this subparagraph
3 paragraph, the term "initial employment probationary period"
4 means an established probationary plan that which applies to
5 all employees or a specific group of employees and that does
6 not exceed 90 calendar days following from the first day a new
7 employee begins work. The employee must be informed of the
8 probationary period within the first 7 days of work workdays.
9 The employer There must demonstrate by be conclusive evidence
10 to establish that the individual was separated because of due
11 to unsatisfactory work performance and not separated because
12 of lack of work due to temporary, seasonal, casual, or other
13 similar employment that is not of a regular, permanent, and
14 year-round nature.
15 3. Benefits subsequently which are paid to an any
16 individual after his or her subsequent to the refusal without
17 good cause to accept by such individual of an offer of
18 suitable work employment from an employer may will not be
19 charged to the employment record account of the such employer
20 when all or any part of those such benefits are based on upon
21 the basis of wages paid to such individual by the such
22 employer before prior to the individual's refusal by such
23 individual to accept such offer of suitable work. As used in
24 For purposes of this subparagraph, the term "good cause" does
25 not include distance to employment caused by due to a change
26 of residence by the such individual. (The Agency for
27 Workforce Innovation division shall adopt rules prescribing,
28 for determine with respect to the payment of all benefits,
29 whether this subparagraph applies regardless of proviso shall
30 be applied without regard to whether a disqualification under
31 pursuant to the provisions of s. 443.101 applies to the claim
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1 has or may be invoked against a claimant or claimants for
2 benefits.)
3 4. When an individual is separated from work an
4 employer as a direct result of a natural disaster declared
5 under pursuant to the Robert T. Stafford Disaster Relief and
6 Emergency Assistance Act, 42 U.S.C. s. 5121, et seq. Disaster
7 Relief Act of 1974 and the Disaster Relief and Emergency
8 Assistance Amendments of 1988, no benefits subsequently paid
9 to the individual based on the basis of wages paid by the
10 employer before the separation may not to such individual
11 shall be charged to the employment record of the employer such
12 employer's account.
13
14 In the event subparagraph 2. has the effect of placing this
15 state out of compliance with the Federal Unemployment
16 Compensation Law, as determined by the appropriate court of
17 law, by affecting the amount of federal funds due to the state
18 or adversely affecting the unemployment compensation tax rate,
19 then subparagraph 2. shall be null and void and shall stand
20 repealed upon the date on which any of such conditions occur.
21 (b) Benefit ratio.--
22 1. As used in this paragraph, the term "annual
23 payroll" means the calendar quarter taxable payroll reported
24 to the tax collection service provider for the quarters used
25 in computing the benefit ratio. The term does not include a
26 penalty resulting from the untimely filing of required wage
27 and tax reports. All of the taxable payroll reported to the
28 tax collection service provider by the end of the quarter
29 preceding the quarter for which the contribution rate is to be
30 computed must be used in the computation.
31
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1 2.(b)1. The division shall, For each calendar year,
2 the tax collection service provider shall compute a benefit
3 ratio for each employer whose employment record was has been
4 chargeable with benefit payments for benefits during the 12
5 consecutive quarters ending June 30 of the calendar year
6 preceding the calendar year for which the benefit ratio is
7 computed. An employer's benefit ratio is shall be the quotient
8 obtained by dividing the total benefits charged benefit
9 payments chargeable to the employer's his or her employment
10 record during the 3-year period ending June 30 of the
11 preceding calendar year by the total of the employer's his or
12 her annual payroll payrolls (as defined in paragraph (f)) for
13 the 3-year period ending June 30 of the preceding calendar
14 year. The Such benefit ratio shall be computed to the fifth
15 decimal place and rounded to the fourth decimal place.
16 3.2. The tax collection service provider division
17 shall compute a benefit ratio for each employer who was not
18 previously eligible under subparagraph 2., therefor whose
19 contribution initial tax rate is set at the initial
20 contribution rate in paragraph (2)(a), 2.7 percent and whose
21 employment record was unemployment has been chargeable with
22 benefit payments for benefits during at least 8 calendar
23 quarters immediately preceding the calendar quarter for which
24 the benefit ratio is computed. The Such employer's benefit
25 ratio is shall be the quotient obtained by dividing the total
26 benefits benefit payments charged to the employer's his or her
27 employment record during the first 6 of the 8 completed
28 calendar quarters immediately preceding the calendar quarter
29 for which the benefit ratio is computed by the total of the
30 employer's annual payroll during payrolls (as defined in
31 paragraph (f)) for the first 7 of the 9 completed calendar
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1 quarters immediately preceding the calendar quarter for which
2 the benefit ratio is computed. The Such benefit ratio shall be
3 computed to the fifth decimal place and rounded to the fourth
4 decimal place and applies shall be applicable for the
5 remainder of the calendar year. The employer must subsequently
6 will next be rated on an annual basis using up to 12 calendar
7 quarters of benefits charged and up to 12 calendar quarters of
8 annual payroll payrolls. That Such employer's benefit ratio is
9 shall be the quotient obtained by dividing the total benefits
10 benefit payments charged to the employer's his or her
11 employment record by the total of the employer's annual
12 payroll during payrolls, as defined in paragraph (f), for the
13 quarters used in his or her first computation plus the
14 subsequent quarters reported through June 30 of the preceding
15 calendar prior year. Each subsequent calendar year, thereafter
16 the rate shall will be computed under as provided in
17 subparagraph 2. 1. The tax collection service provider shall
18 assign a variation from the standard rate of contributions in
19 paragraph (c) contribution shall be assigned on a quarterly
20 basis to each such employers eligible employer therefor in the
21 same like manner as an assignment assignments made for a
22 calendar year under paragraph (e).
23 (c) Standard rate.--The standard rate of contributions
24 payable by each employer shall be 5.4 percent.
25 (d) Eligibility for variation from the standard
26 rate.--An employer is Employers shall be eligible for a
27 variation rate variations from the standard rate of
28 contributions, as hereinafter described, in any calendar year,
29 only if the employer's their employment record was records
30 have been chargeable for benefits with benefit payments
31 throughout the 12 consecutive quarters ending on June 30 of
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1 the preceding calendar year. The contribution rate of an
2 employer who, as a result of having at least 8 consecutive
3 quarters of payroll insufficient to be chargeable for benefits
4 with benefit payments, has not been chargeable for benefits
5 with benefit payments throughout the 12 consecutive quarters
6 reverts stated 12-quarter period shall revert to the initial
7 contribution rate status until the employer subsequently
8 becomes they again become eligible for an earned rate.
9 (e) Assignment of variations from the standard rate.--
10 1. The tax collection service provider shall assign a
11 variation Variations from the standard rate of contributions
12 for shall be assigned with respect to each calendar year to
13 each employers eligible employer therefor. In determining the
14 contribution rate, varying from the standard rate to be
15 assigned each employer, adjustment factors computed under
16 provided for in sub-subparagraphs a.-c. shall will be added to
17 the benefit ratio. This addition shall will be accomplished in
18 two steps by adding a variable adjustment factor and a final
19 adjustment factor as defined below. The sum of these
20 adjustment factors computed under provided for in
21 sub-subparagraphs a.-c. shall will first be algebraically
22 summed. The sum of these adjustment factors shall next will
23 then be divided by a gross benefit ratio to be determined as
24 follows: Total benefit payments for the 3-year period
25 described previous 3 years, as defined in subparagraph (b)2.
26 shall be (b)1., charged to employers eligible for a variation
27 from to be assigned a contribution rate different from the
28 standard rate, minus excess payments for the same period,
29 divided by taxable payroll entering into the computation of
30 individual benefit ratios for the calendar year for which the
31 contribution rate is being computed. The ratio of the sum of
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1 the adjustment factors computed under provided for in
2 sub-subparagraphs a.-c. to the gross benefit ratio shall will
3 be multiplied by each individual benefit ratio that is less
4 than below the maximum contribution tax rate to obtain
5 variable adjustment factors; except that in any instance in
6 which the sum of an employer's individual benefit ratio and
7 variable adjustment factor exceeds the maximum contribution
8 tax rate, the variable adjustment factor shall will be reduced
9 in order so that the sum equals the maximum contribution tax
10 rate. The variable adjustment factor for of each of these
11 employers is such employer will be multiplied by his or her
12 taxable payroll entering into the computation of his or her
13 benefit ratio. The sum of these products shall will be divided
14 by the taxable payroll of the such employers who that entered
15 into the computation of their benefit ratios. The resulting
16 ratio shall will be subtracted from the sum of the adjustment
17 factors computed under provided for in sub-subparagraphs a.-c.
18 to obtain the final adjustment factor. The variable adjustment
19 factors and the final adjustment factor shall will be computed
20 to five decimal places and rounded to the fourth decimal
21 place. This final adjustment factor shall will be added to the
22 variable adjustment factor and benefit ratio of each employer
23 to obtain each employer's contribution rate.; however, at no
24 time shall An employer's contribution rate may not, however,
25 be rounded to less than 0.1 percent.
26 a. An adjustment factor for noncharge benefits shall
27 will be computed to the fifth decimal place, and rounded to
28 the fourth decimal place, by dividing the amount of noncharge
29 benefits during benefit payments noncharged in the 3-year
30 period described 3 preceding years as defined in subparagraph
31 (b)2. (b)1. by the taxable payroll of employers eligible to be
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1 considered for assignment of a variation contribution rate
2 different from the standard rate who that have a benefit ratio
3 for the current year which is less than the maximum
4 contribution rate. For purposes of computing this adjustment
5 factor, the taxable payroll of these such employers is will be
6 the taxable payrolls for the 3 years ending June 30 of the
7 current calendar year as that had been reported to the tax
8 collection service provider division by September 30 of the
9 same calendar year. As used in this sub-subparagraph, the term
10 "noncharge benefits" means benefits paid for the purpose of
11 this section shall be defined as benefit payments to an
12 individual which were paid from the Unemployment Compensation
13 Trust Fund, but which were not charged to the employment
14 unemployment record of any employer.
15 b. An excess payments adjustment factor for excess
16 payments shall will be computed to the fifth decimal place,
17 and rounded to the fourth decimal place, by dividing the total
18 excess payments during the 3-year period described 3 preceding
19 years as defined in subparagraph (b)2. (b)1. by the taxable
20 payroll of employers eligible to be considered for assignment
21 of a variation contribution rate different from the standard
22 rate who that have a benefit ratio for the current year which
23 is less than the maximum contribution rate. For purposes of
24 computing this adjustment factor, the taxable payroll of these
25 such employers is will be the same figure as used to compute
26 in computing the noncharge adjustment factor for noncharge
27 benefits under as described in sub-subparagraph a. As used in
28 this sub-subparagraph, the term "excess payments" means for
29 the purpose of this section is defined as the amount of
30 benefits benefit payments charged to the employment record of
31 an employer during the 3-year period described 3 preceding
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1 years, as defined in subparagraph (b)2. (b)1., less the
2 product of the maximum contribution rate and the employer's
3 his or her taxable payroll for the 3 years ending June 30 of
4 the current calendar year as that had been reported to the tax
5 collection service provider division by September 30 of the
6 same calendar year. As used in this sub-subparagraph, the term
7 "total excess payments" means is defined as the sum of the
8 individual employer excess payments for those employers that
9 were eligible to be considered for assignment of a variation
10 contribution rate different from the standard rate.
11 c. If the balance of in the Unemployment Compensation
12 Trust Fund on as of June 30 of the calendar year immediately
13 preceding the calendar year for which the contribution rate is
14 being computed is less than 3.7 percent of the taxable
15 payrolls for the year ending June 30 as reported to the tax
16 collection service provider division by September 30 of that
17 calendar year, a positive adjustment factor shall will be
18 computed. The positive Such adjustment factor shall be
19 computed annually to the fifth decimal place, and rounded to
20 the fourth decimal place, by dividing the sum of the total
21 taxable payrolls for the year ending June 30 of the current
22 calendar year as reported to the tax collection service
23 provider division by September 30 of that such calendar year
24 into a sum equal to one-fourth of the difference between the
25 balance of amount in the fund as of June 30 of that such
26 calendar year and the sum of 4.7 percent of the total taxable
27 payrolls for that year. The positive Such adjustment factor
28 remains will remain in effect for in subsequent years until
29 the a balance of in the Unemployment Compensation Trust Fund
30 as of June 30 of the year immediately preceding the effective
31 date of the such contribution rate equals or exceeds 3.7
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1 percent of the taxable payrolls for the year ending June 30 of
2 the current calendar year as reported to the tax collection
3 service provider division by September 30 of that calendar
4 year. If the balance of in the Unemployment Compensation Trust
5 Fund as of June 30 of the year immediately preceding the
6 calendar year for which the contribution rate is being
7 computed exceeds 4.7 percent of the taxable payrolls for the
8 year ending June 30 of the current calendar year as reported
9 to the tax collection service provider division by September
10 30 of that calendar year, a negative adjustment factor shall
11 will be computed. The negative Such adjustment factor shall be
12 computed annually to the fifth decimal place, and rounded to
13 the fourth decimal place, by dividing the sum of the total
14 taxable payrolls for the year ending June 30 of the current
15 calendar year as reported to the tax collection service
16 provider division by September 30 of the such calendar year
17 into a sum equal to one-fourth of the difference between the
18 balance of amount in the fund as of June 30 of the current
19 calendar year and 4.7 percent of the total taxable payrolls of
20 that such year. The negative Such adjustment factor remains
21 will remain in effect for in subsequent years until the
22 balance of in the Unemployment Compensation Trust Fund as of
23 June 30 of the year immediately preceding the effective date
24 of the such contribution rate is less than 4.7 percent, but
25 more than 3.7 percent of the taxable payrolls for the year
26 ending June 30 of the current calendar year as reported to the
27 tax collection service provider division by September 30 of
28 that calendar year.
29 d. The maximum contribution rate that may can be
30 assigned to an any employer is shall be 5.4 percent, except
31 those employers participating in an approved short-time
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1 compensation plan may be assigned a in which case the maximum
2 contribution rate that is shall be 1 percent greater than
3 above the current maximum contribution rate for other
4 employers in, with respect to any calendar year in which
5 short-time compensation benefits are charged to in the
6 employer's employment record.
7 2. If In the event of the transfer of an employer's
8 employment record records to an employing unit under pursuant
9 to paragraph (f) (g) which, before the prior to such transfer,
10 was an employer, the tax collection service provider division
11 shall recompute a benefit ratio for the successor employer
12 based on the basis of the combined employment records and
13 reassign an appropriate contribution rate to the such
14 successor employer effective on the first day as of the
15 beginning of the calendar quarter immediately after following
16 the effective date of the such transfer of employment records.
17 (f) As used in paragraph (b), the term "annual
18 payroll" means the calendar quarter taxable payroll reported
19 to the division for the quarters used in the benefit ratio
20 computation, so that no tax rate penalty in the benefit ratio
21 computation will result from the untimely filing of required
22 wage and tax reports. All of the taxable payroll reported to
23 the division by the end of the quarter preceding the quarter
24 in which the tax rate is to be computed shall be used in the
25 computation.
26 (f) Transfer of employment records.--
27 (g)1. For the purposes of this subsection, two or more
28 employers who are parties to a transfer of business or the
29 subject of a merger, consolidation, or other form of
30 reorganization, effecting a change in legal identity or form,
31 are shall be deemed to be a single employer and are shall be
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1 considered to be as one employer with a continuous employment
2 record if the tax collection service provider division finds
3 that the successor employer continues to carry on the
4 employing enterprises of all of the predecessor employer or
5 employers and that the successor employer has paid all
6 contributions required of and due from all of the predecessor
7 employer or employers and has assumed liability for all
8 contributions that may become due from all of the predecessor
9 employer or employers. As used in this paragraph,
10 notwithstanding s. 443.036(14), the term "contributions" means
11 all indebtedness to the tax collection service provider
12 division, including, but not limited to, interest, penalty,
13 collection fee, and service fee. A successor employer must has
14 30 days from the date of the official notification of
15 liability by succession to accept the transfer of all of the
16 predecessor employers' predecessor's or predecessors'
17 employment records within 30 days after the date of the
18 official notification of liability by succession record or
19 records. If a the predecessor employer has or predecessors
20 have unpaid contributions or outstanding quarterly reports,
21 the successor employer must has 30 days from the date of the
22 notice listing the total amount due to pay the total amount
23 with certified funds within 30 days after the date of the
24 notice listing the total amount due. After the total
25 indebtedness is has been paid, the tax collection service
26 provider shall transfer the employment record or records of
27 all of the predecessor employers or predecessors will be
28 transferred to the successor employer's employment record.
29 Employment records may be transferred by the division. The tax
30 collection service provider shall determine the contribution
31 tax rate of the combined total successor and predecessor
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1 employers upon the transfer of the employment records, shall
2 be determined by the division as prescribed by rule, in order
3 to calculate any tax rate change in the contribution rate
4 resulting from the transfer of the employment records.
5 2. Regardless of whether or not there is a predecessor
6 employer's transfer of employment record is transferred to a
7 successor employer under as contemplated in this paragraph,
8 the tax collection service provider shall treat the
9 predecessor employer, if shall in the event he or she
10 subsequently again employs individuals, persons be treated as
11 an employer without a previous employment record or, if his or
12 her coverage is has been terminated under as provided in s.
13 443.121, as a new employing unit.
14 3. The state agency providing unemployment tax
15 collection services division may adopt rules governing the
16 provide by rule for partial transfer of experience rating when
17 an employer transfers has transferred at any time an
18 identifiable and segregable portion of his or her payrolls and
19 business to a successor employing unit. As a condition of each
20 such partial transfer of experience, these the rules must
21 shall require the following to be filed with the tax
22 collection service provider: an application by the successor
23 employing unit, an agreement by the predecessor employer, and
24 the such evidence required by the tax collection service
25 provider to show as the division may prescribe of the benefit
26 experience and payrolls attributable to the transferred
27 portion through up to the date of the transfer. These The
28 rules must shall provide that the successor employing unit, if
29 not already an employer subject to this chapter, becomes shall
30 become an employer as of the date of the transfer and that the
31 experience of the transferred portion of the predecessor
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1 employer's employment record is predecessor's account shall be
2 removed from the employment experience-rating record of the
3 predecessor employer., and For each calendar year after
4 following the date of the transfer of the employment record in
5 on the records books of the tax collection service provider
6 division, the service provider division shall compute the
7 contribution rate of contribution payable by the successor
8 employer or employing unit based on on the basis of his or her
9 employment record experience, if any, combined with the
10 transferred experience of the portion of the predecessor
11 employer's employment record transferred. These The rules may
12 also prescribe provide what contribution rates are shall be
13 payable by the predecessor and successor employers for the
14 period between the date of the transfer of the employment
15 record of the transferred portion of the predecessor
16 employer's employment record in unit on the records books of
17 the tax collection service provider division and the first day
18 of the next calendar year.
19 4. This paragraph does shall not apply to an the
20 employee leasing company and client contractual agreement as
21 defined in s. 443.036. The tax collection service provider
22 client shall, if in the event of termination of the
23 contractual agreement is terminated or failure by the employee
24 leasing company fails to submit reports or pay contributions
25 as required by the service provider division, treat the client
26 be treated as a new employer without previous employment
27 record unless the client is otherwise eligible for a variation
28 from the standard a rate computation.
29 (g)(h) Additional conditions for variation from the
30 standard rate.--An employer's contribution rate may not be
31 reduced No reduction below the standard contribution rate
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1 shall be allowed an employer under the provisions of this
2 section unless:
3 1. All contributions, reimbursements, interest, and
4 penalties incurred by the such employer for with respect to
5 wages paid by him or her in all previous calendar quarters,
6 except the 4 calendar quarters immediately preceding the
7 calendar quarter or calendar year for which the benefit ratio
8 is computed, are have been paid; and
9 2. The employer entitled to a rate reduction must
10 thereto shall have at least one annual payroll as defined in
11 subparagraph (b)1. paragraph (f) and unless the such employer
12 is eligible for additional credit under the provisions of the
13 Federal Unemployment Tax Act. If; and in the event the Federal
14 Unemployment Tax Act is shall be revised, amended, or repealed
15 in a manner affecting credit under the federal act, this
16 section applies shall be applicable only to the extent that
17 additional credit is may be allowed against the payment of the
18 tax imposed by the Federal Unemployment Tax Act.
19
20 The tax collection service provider shall assign an earned
21 contribution tax rate will be assigned to an employer under
22 subparagraph 1. the quarter immediately after following the
23 quarter in which all contributions, reimbursements, interest,
24 and penalties are The aforesaid indebtedness is paid in full.
25 (h)(i) Notice of determinations of contribution rates;
26 redeterminations.-- The state agency providing tax collection
27 services division:
28 1. Shall promptly notify each employer of his or her
29 contribution rate of contributions as determined for any
30 calendar year under pursuant to this section. The Such
31 determination is shall become conclusive and binding on upon
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1 the employer unless within 20 days after the mailing the of
2 notice of determination thereof to the employer's his or her
3 last known address, or, in the absence of mailing, within 20
4 days after the delivery of the such notice, the employer files
5 an application for review and redetermination setting forth
6 the grounds for review his or her reasons therefor. An No
7 employer may not shall be allowed, in any proceeding involving
8 his or her contribution rate of contributions or contribution
9 liability for contributions, to contest the chargeability to
10 his or her employment record account of any benefits paid in
11 accordance with a determination, redetermination, or decision
12 under pursuant to s. 443.151, except on upon the ground that
13 the services on the basis of which such benefits charged were
14 found to be chargeable did not based on constitute services
15 performed in employment for him or her and then only if in the
16 event that the employer was not a party to the such
17 determination, redetermination, or decision, or to any other
18 proceeding under proceedings provided for in this chapter, in
19 which the character of those such services was determined.
20 2. Shall, upon the discovery of an error in
21 computation, reconsider any prior determination or
22 redetermination of a contribution rate after the 20-day period
23 has expired and issue a revised notice of contribution rate as
24 so redetermined. A Such redetermination is shall be subject to
25 review, and is become conclusive and binding if review is not
26 sought in absence thereof, in the same manner as review of a
27 the determination under provided in subparagraph 1. A No such
28 reconsideration may not shall be made after the March 31 of
29 the calendar year immediately after following the calendar
30 year for with respect to which the contribution rate is
31 applicable, and nor shall interest may not accrue on any
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1 additional contributions found to be due until 30 days after
2 the employer is mailed notice of his or her revised
3 contribution rate.
4 3. May adopt rules providing provide by rule for
5 periodic notification to employers of benefits paid and
6 charged chargeable to their employment records accounts or of
7 the status of those employment records. A such accounts, and
8 any such notification, unless in the absence of an application
9 for redetermination is filed in the such manner and within the
10 time limits prescribed by such period as the Agency for
11 Workforce Innovation division may prescribe, is shall become
12 conclusive and binding on upon the employer under for all
13 purposes of this chapter. The Such redetermination, and the
14 Agency for Workforce Innovation's division's finding of fact
15 in connection with the redetermination therewith, may be
16 introduced in any subsequent administrative or judicial
17 proceeding involving the determination of the contribution
18 rate of an contributions of any employer for any calendar
19 year. A redetermination becomes final in and shall be entitled
20 to the same manner finality as is provided in this subsection
21 for with respect to the findings of fact made by the Agency
22 for Workforce Innovation division in proceedings to
23 redetermine the contribution rate of an employer. Pending a
24 such redetermination or an administrative or judicial
25 proceeding, the employer must shall file reports and pay
26 contributions in accordance with this section.
27 (i)(j) Employment records of employers entering the
28 armed forces.--
29 1. If the tax collection service provider division
30 finds that an employer's business is closed solely because of
31 the entrance of one or more of the owners, officers, partners,
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1 or the majority stockholder into the Armed Forces of the
2 United States, or any of its allies, or of the United Nations,
3 the such employer's employment experience-rating record may
4 shall not be terminated.; and, If the business is resumed
5 within 2 years after the discharge or release from active duty
6 in the armed forces of that such person or persons, the
7 employer's benefit experience is shall be deemed to have been
8 continuous throughout that such period. The benefit ratio of
9 the any such employer for the calendar year in which he or she
10 resumed business and the 3 calendar years immediately after
11 resuming business is following shall be a percentage equal to
12 the total of his or her benefit charges, (including charges of
13 benefits paid to any individual during the period the employer
14 was in the armed forces based on upon wages paid by him or her
15 before prior to the employer's entrance into the armed such
16 forces) for the 3 most recently completed calendar years
17 divided by that part of his or her total payroll, for with
18 respect to which contributions were have been paid to the tax
19 collection service provider division, for the 3 most recent
20 calendar years during the whole of which, respectively, the
21 such employer was has been in business.
22 2. A No cash refund shall be made under this paragraph
23 with respect to any adjustment required hereunder, but such
24 refund shall be made in accordance with s. 443.141(6) by
25 credit memorandum only.
26 (j)(k) Applicability to contributing employers.-- This
27 subsection applies only to contributing employers who are
28 liable for contributions under the contributory system of
29 financing unemployment compensation benefits. This subsection
30 shall not in any way be construed to apply to employers who
31
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1 are liable for payments in lieu of contributions as provided
2 in subsections (4) and (5).
3 (4) REIMBURSING EMPLOYERS.--Subsections
4 (l) The provisions of subsection (2) and (3) do of
5 this subsection are not apply applicable to reimbursing
6 employers using the reimbursable method of financing benefit
7 payments.
8 (4) FINANCING BENEFITS PAID TO EMPLOYEES OF NONPROFIT
9 ORGANIZATIONS.--Benefits paid to employees of nonprofit
10 organizations shall be financed in accordance with the
11 provisions of this subsection. For the purpose of this
12 subsection, a "nonprofit" organization is an organization or
13 group of organizations described in s. 501(c)(3) of the United
14 States Internal Revenue Code which is exempt from income tax
15 under s. 501(a) of such code.
16 (a) Liability for contributions and election of
17 reimbursement.--Any nonprofit organization which, pursuant to
18 s. 443.036(19)(c) or s. 443.121(3)(a) is, or becomes, subject
19 to this chapter shall pay contributions under the provisions
20 of subsection (1), unless it elects, in accordance with this
21 paragraph, to pay to the division for the Unemployment
22 Compensation Trust Fund an amount equal to the amount of
23 regular benefits and of one-half of the extended benefits
24 paid, that is attributable to service in the employ of such
25 nonprofit organization, to individuals for weeks of
26 unemployment which begin during the effective period of such
27 election.
28 1. Any nonprofit organization which becomes subject to
29 this chapter may elect to become liable for payments in lieu
30 of contributions for not less than the period beginning with
31 the date on which such subjectivity begins and ending at the
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1 end of the next calendar year by filing a written notice of
2 its election with the division not later than 30 days
3 immediately following the date of the determination of such
4 subjectivity.
5 2. Any nonprofit organization which makes an election
6 in accordance with subparagraph 1. will continue to be liable
7 for payments in lieu of contributions until it files with the
8 division a written notice terminating its election not later
9 than 30 days prior to the beginning of the calendar year for
10 which such termination shall first be effective.
11 3. Any nonprofit organization which has been paying
12 contributions under this chapter may change to a reimbursable
13 basis by filing with the division not later than 30 days prior
14 to the beginning of any calendar year a written notice of
15 election to become liable for payments in lieu of
16 contributions. Such election shall not be terminable by the
17 organization for that and the next calendar year.
18 4. The division, in accordance with such rules as the
19 division may prescribe, shall notify each nonprofit
20 organization of any determination of its status as an employer
21 and of the effective date of any election which it makes and
22 of any termination of such election. Such determinations
23 shall be subject to reconsideration, appeal, and review in
24 accordance with the provisions of s. 443.141(2)(b).
25 (b) Reimbursement payments.--Payments in lieu of
26 contributions shall be made in accordance with the provisions
27 of this paragraph.
28 1. At the end of each calendar quarter or at the end
29 of any other period as determined by the division, the
30 division shall bill each nonprofit organization, or group of
31 such organizations, which has elected to make payments in lieu
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1 of contributions for an amount equal to the full amount of
2 regular benefits plus one-half of the amount of extended
3 benefits paid during such quarter or other prescribed period
4 that is attributable to service in the employ of such
5 organization.
6 2. Payment of any bill rendered under subparagraph 1.
7 shall be made not later than 30 days after such bill was
8 mailed to the last known address of the nonprofit organization
9 or was otherwise delivered to it, unless there has been an
10 application for review and redetermination in accordance with
11 subparagraph 4.
12 3. Payments made by any nonprofit organization under
13 the provisions of this subsection shall not be deducted or
14 deductible, in whole or in part, from the remuneration of
15 individuals in the employ of the organization.
16 4. The amount due specified in any bill from the
17 division shall be conclusive on the organization unless, not
18 later than 20 days after the bill was mailed to its last known
19 address or otherwise delivered to it, the organization files
20 an application for redetermination by the division, setting
21 forth the grounds for such application. The division shall
22 promptly review and reconsider the amount due specified in the
23 bill and shall thereafter issue a redetermination in any case
24 in which such application for redetermination has been filed.
25 Any such redetermination shall be conclusive on the
26 organization unless, not later than 20 days after the
27 redetermination was mailed to its last known address or
28 otherwise delivered to it, the organization files its protest
29 thereof, setting forth the grounds for the appeal.
30 Proceedings on such protest shall be in accordance with the
31
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1 provisions of s. 443.141(2), relating to protests of
2 assessments.
3 5. Past due payments of amounts in lieu of
4 contributions shall be subject to the same interest and
5 penalties that, pursuant to s. 443.141(1), apply to past due
6 contributions.
7 6. Each employer who is liable for payments in lieu of
8 contributions shall be charged his or her proportionate share
9 of benefits, and the Unemployment Compensation Trust Fund
10 shall be reimbursed in full.
11 (c) Authority to terminate elections.--If any
12 nonprofit organization is delinquent in making payments in
13 lieu of contributions as required under paragraph (b), the
14 division may terminate such organization's election to make
15 payments in lieu of contributions as of the beginning of the
16 next calendar year, and such termination shall be effective
17 for that and the next calendar year.
18 (d) Allocations of benefit costs.--Each employer that
19 is liable for payments in lieu of contributions shall pay to
20 the division for the fund the amount of regular benefits,
21 short-time compensation benefits, plus the amount of one-half
22 of extended benefits paid that are attributable to service in
23 the employ of such employer. If benefits paid to an
24 individual are based on wages paid by more than one employer
25 and one or more of such employers are liable for payments in
26 lieu of contributions, the amount payable to the fund by each
27 employer that is liable for such payments shall be determined
28 in accordance with the provisions of subparagraph 1. or
29 subparagraph 2.
30 1. Proportionate allocation when fewer than all
31 base-period employers are liable for reimbursement.--If
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1 benefits paid to an individual are based on wages paid by one
2 or more employers that are liable for payments in lieu of
3 contributions and on wages paid by one or more employers who
4 are liable for contributions, the amount of benefits payable
5 by each employer that is liable for payments in lieu of
6 contributions shall be an amount which bears the same ratio to
7 the total benefits paid to the individual as the total
8 base-period wages paid to the individual by such employer
9 bears to the total base-period wages paid to the individual by
10 all of his or her base-period employers.
11 2. Proportionate allocation when all base-period
12 employers are liable for reimbursement.--If benefits paid to
13 an individual are based on wages paid by two or more employers
14 that are liable for payments in lieu of contributions, the
15 amount of benefits payable by each such employer shall be an
16 amount which bears the same ratio to the total benefits paid
17 to the individual as the total base-period wages paid to the
18 individual by such employer bears to the total base-period
19 wages paid to the individual by all of his or her base-period
20 employers.
21 (e) Group accounts.--Two or more employers that have
22 become liable for payments in lieu of contributions, in
23 accordance with the provisions of paragraph (a) and s.
24 443.121(3), may file a joint application to the division for
25 the establishment of a group account for the purpose of
26 sharing the cost of benefits paid that are attributable to
27 service in the employ of such employers. Each such
28 application shall identify and authorize a group
29 representative to act as the group's agent for the purposes of
30 this paragraph. Upon its approval of the application, the
31 division shall establish a group account for such employers
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1 effective as of the beginning of the calendar year in which it
2 receives the application and shall notify the group's
3 representative of the effective date of the account. Such
4 account shall remain in effect for not less than 2 calendar
5 years and thereafter until terminated at the discretion of the
6 division or upon application by the group. Upon establishment
7 of the account, each member of the group shall be liable for
8 payments in lieu of contributions with respect to each
9 calendar quarter in the amount that bears the same ratio to
10 the total benefits paid in such quarter that are attributable
11 to service performed in the employ of all members of the group
12 as the total wages paid for service in employment by such
13 member in such quarter bears to the total wages paid during
14 such quarter for service performed in the employ of all
15 members of the group. The division shall prescribe such rules
16 as it deems necessary with respect to applications for
17 establishment, maintenance, and termination of group accounts
18 that are authorized by this paragraph; for addition of new
19 members to, and withdrawal of active members from, such
20 accounts; and for the determination of the amounts that are
21 payable under this paragraph by members of the group and the
22 time and manner of such payments.
23 (5) FINANCING BENEFITS PAID TO EMPLOYEES OF THE STATE
24 AND POLITICAL SUBDIVISIONS OF THE STATE.--Benefits paid to
25 employees of this state or any instrumentality of this state,
26 or to employees of any political subdivision of this state or
27 any instrumentality thereof, based upon service defined in s.
28 443.036(21)(b), shall be financed in accordance with this
29 subsection.
30 (a)1. Unless an election is made as provided in
31 paragraph (c), the state or any political subdivision of the
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1 state shall pay into the Unemployment Compensation Trust Fund
2 an amount equivalent to the amount of regular benefits,
3 short-time compensation benefits, and extended benefits paid
4 to individuals, based on wages paid by the state or the
5 political subdivision for service defined in s.
6 443.036(21)(b).
7 2. Should any state agency become more than 120 days
8 delinquent on reimbursements due to the Unemployment
9 Compensation Trust Fund, the division shall certify to the
10 Comptroller the amount due and the Comptroller shall transfer
11 the amount due to the Unemployment Compensation Trust Fund
12 from the funds of such agency that may legally be used for
13 such purpose. In the event any political subdivision of the
14 state or any instrumentality thereof becomes more than 120
15 days delinquent on reimbursements due to the Unemployment
16 Compensation Trust Fund, then, upon request by the division
17 after a hearing, the Department of Revenue or the Department
18 of Banking and Finance, as the case may be, shall deduct the
19 amount owed by the political subdivision or instrumentality
20 from any funds to be distributed by it to the county, city,
21 special district, or consolidated form of government for
22 further distribution to the trust fund in accordance with this
23 chapter. Should any employer for whom the city or county tax
24 collector collects taxes fail to make the reimbursements to
25 the Unemployment Compensation Trust Fund required by this
26 chapter, the tax collector after a hearing, at the request of
27 the division and upon receipt of a certificate showing the
28 amount owed by the employer, shall deduct the amount so
29 certified from any taxes collected for the employer and remit
30 same to the Department of Labor and Employment Security for
31 further distribution to the trust fund in accordance with this
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1 chapter. This subparagraph does not apply to those amounts due
2 for benefits paid prior to October 1, 1979. This subparagraph
3 does not apply to amounts owed by a political subdivision for
4 benefits erroneously paid where the claimant is required to
5 repay to the division under s. 443.151(6)(a) or (b) any sum as
6 benefits received.
7 (b) The provisions of paragraphs (4)(b), (d), and (e),
8 relating to reimbursement payments, allocation of benefit
9 costs, and group accounts with respect to nonprofit
10 organizations, are applicable also, to the extent allowed by
11 federal law, with respect to the duties of this state or any
12 political subdivision of this state as an employer by reason
13 of s. 443.036(19)(b).
14 (c) Any employer subject to the provisions of this
15 subsection may elect the contribution financing method as
16 provided by law in lieu of the reimbursement financing method
17 provided in paragraphs (a) and (b).
18 (d) Upon establishing a financing method as provided
19 by this subsection, such financing method shall be applicable
20 for not less than 2 calendar years. Nothing herein shall be
21 construed to prevent an employer subject to the provisions of
22 this subsection from electing to change its method of
23 financing or its method of reporting after completing 2
24 calendar years under another financing method, so long as such
25 new election is timely filed. The division may prescribe by
26 rule the procedures for changing methods of reporting.
27 (6) PUBLIC EMPLOYERS UNEMPLOYMENT COMPENSATION BENEFIT
28 ACCOUNT.--
29 (a) There is established a Public Employers
30 Unemployment Compensation Benefit Account which will be
31 maintained with separate accounting as a part of the Florida
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1 Unemployment Compensation Trust Fund. All benefits paid to
2 public employees shall be charged to the Public Employers
3 Unemployment Compensation Benefit Account.
4 (b) Governmental entities subject to the Florida
5 Unemployment Compensation Law under s. 443.036(21)(b) who
6 exercise the option to elect the contributory system of
7 financing unemployment compensation benefits shall have their
8 accounts maintained and shall be subject to the provisions of
9 subsections (1), (2), and (3), except that:
10 1. The term "taxable wages" means total gross wages.
11 2. The initial contribution rate shall be 0.25
12 percent.
13 3. Any election by an employer to be taxed under this
14 subsection shall be effective January 1 and shall be taxed at
15 the initial rate. Effective January 1 of the following year,
16 the rate shall be computed based on 2 calendar quarters of
17 chargeability and payroll; effective January 1 of the second
18 year after such election, the rate shall be computed based on
19 6 quarters of chargeability and payroll; and effective January
20 1 of the third year after such election, the rate shall be
21 computed based on 10 quarters of chargeability and payrolls.
22 Each January 1 thereafter, the tax rates shall be computed
23 based on 12 quarters of chargeability and payroll.
24 4. An employer electing to be taxed under the
25 provisions of this subsection shall make such election not
26 later than 30 days prior to January 1 of the year for which
27 the election is to be effective. Upon electing this financing
28 method, such method shall be applicable for not less than 2
29 years.
30
31
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1 5. Any election under this subsection may be
2 terminated by filing with the division, not later than 30 days
3 prior to January 1, a written notice of termination.
4 Section 32. Section 443.1312, Florida Statutes, is
5 created to read:
6 443.1312 Reimbursements; nonprofit
7 organizations.--Benefits paid to employees of nonprofit
8 organizations shall be financed in accordance with this
9 section.
10 (1) DEFINITION.--As used in this section, the term
11 "nonprofit organization" means an organization or group of
12 organizations exempt from the federal income tax under s.
13 501(c)(3) of the United States Internal Revenue Code.
14 (2) LIABILITY FOR CONTRIBUTIONS AND ELECTION OF
15 REIMBURSEMENT.--A nonprofit organization that is, or becomes,
16 subject to this chapter under s. 443.1215(1)(c) or s.
17 443.121(3)(a) must pay contributions under s. 443.131 unless
18 it elects, in accordance with this subsection, to reimburse
19 the Unemployment Compensation Trust Fund for all of the
20 regular benefits, short-time compensation benefits, and
21 one-half of the extended benefits paid, which are attributable
22 to service in the employ of the nonprofit organization, to
23 individuals for weeks of unemployment which begin during the
24 effective period of the election.
25 (a) When a nonprofit organization becomes subject to
26 this chapter, the organization may elect to become a
27 reimbursing employer. The effective date of this election must
28 begin on the date the organization becomes subject to this
29 chapter and may not terminate before the end of the next
30 calendar year. The nonprofit organization must make this
31 election by filing a written notice of election with the tax
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1 collection service provider within 30 days after the
2 determination that the organization is subject to this
3 chapter.
4 (b) Each nonprofit organization that makes the
5 election under paragraph (a) remains liable for reimbursements
6 in lieu of contributions until it files with the tax
7 collection service provider a written notice terminating the
8 organization's election at least 30 days before the beginning
9 of the first calendar year for which the termination shall be
10 effective.
11 (c) Each nonprofit organization paying contributions
12 under s. 443.131 may become a reimbursing employer by filing
13 with the tax collection service provider, at least 30 days
14 before the beginning of any calendar year, a written notice of
15 election to become liable for reimbursements in lieu of
16 contributions. This election may not be terminated by the
17 organization before the end of 2 calendar years after the
18 effective date of the election.
19 (d) In accordance with rules adopted by the Agency for
20 Workforce Innovation or the state agency providing
21 unemployment tax collection services, the tax collection
22 service provider shall notify each nonprofit organization of
23 any determination of the organization's status as an employer,
24 the effective date of any election the organization makes, and
25 the effective date of any termination of the election. Each
26 determination is subject to reconsideration, appeal, and
27 review under s. 443.141(2)(c).
28 (3) PAYMENT OF REIMBURSEMENTS.--Reimbursements in lieu
29 of contributions must be paid in accordance with this
30 subsection.
31
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1 (a) At the end of each calendar quarter, or at the end
2 of any other period prescribed by rule, the tax collection
3 service provider shall bill each nonprofit organization or
4 group of organizations that has elected to make reimbursements
5 in lieu of contributions for an amount equal to the full
6 amount of regular benefits, short-time compensation benefits,
7 and one-half of the extended benefits paid during the quarter,
8 or other prescribed period, which is attributable to service
9 in the employ of the organization.
10 (b) A nonprofit organization must pay each bill
11 rendered under paragraph (a) within 30 days after the bill is
12 mailed to the last known address of the organization or is
13 otherwise delivered to the organization, unless the
14 organization files an application for review and
15 redetermination under paragraph (d).
16 (c) A nonprofit organization may not deduct
17 reimbursements, interest, penalties, fines, or fees required
18 under this chapter from any part of the remuneration of
19 individuals in the employ of the organization.
20 (d) The amount due, as specified in any bill from the
21 tax collection service provider, is conclusive, and the
22 nonprofit organization is liable for payment of that amount
23 unless, within 20 days after the bill is mailed to the
24 organization's last known address or otherwise delivered to
25 the organization, the organization files an application for
26 redetermination by the Agency for Workforce Innovation,
27 setting forth the grounds for the application. The Agency for
28 Workforce Innovation shall promptly review and reconsider the
29 amount due, as specified in the bill, and shall issue a
30 redetermination in each case in which an application for
31 redetermination is filed. The redetermination is conclusive
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1 and the nonprofit organization is liable for payment of the
2 amount due, as specified in the redetermination, unless,
3 within 20 days after the redetermination is mailed to the
4 organization's last known address or otherwise delivered to
5 the organization, the organization files a protest, setting
6 forth the grounds for the appeal. Proceedings on the protest
7 shall be conducted in accordance with s. 443.141(2).
8 (e) Past due amounts of reimbursements in lieu of
9 contributions are subject to the same interest and penalties
10 that apply to past due contributions under s. 443.141(1).
11 (f) Each reimbursing employer shall be billed his or
12 her proportionate share of benefits, and the Unemployment
13 Compensation Trust Fund must be reimbursed in full.
14 (4) AUTHORITY TO TERMINATE ELECTIONS.--If a nonprofit
15 organization is delinquent in making reimbursements in lieu of
16 contributions under subsection (3), the tax collection service
17 provider may terminate the organization's election to be a
18 reimbursing employer, effective at the beginning of the next
19 calendar year, and the termination must remain in effect for 2
20 calendar years after the effective date of the termination.
21 (5) ALLOCATION OF BENEFIT COSTS.--Each reimbursing
22 employer must pay to the tax collection service provider the
23 amount of regular benefits, short-time compensation benefits,
24 and one-half of the extended benefits paid which are
25 attributable to service in the employ of the employer. If
26 benefits paid to an individual are based on wages paid by more
27 than one employer and one or more of those employers are
28 reimbursing employers, the amount payable to the fund by each
29 reimbursing employer is determined as follows:
30 (a) Proportionate allocation for combination of
31 reimbursing and contributing employers.--If benefits paid to
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1 an individual are based on wages paid by one or more
2 reimbursing employers and on wages paid by one or more
3 contributing employers, the amount of benefits payable by each
4 reimbursing employer is a proportionate share of the total
5 benefits paid to the individual in the same ratio as the total
6 wages paid to the individual during his or her base period by
7 the employer during the base period, as compared to the total
8 wages paid to the individual by all of his or her employers
9 during the base period.
10 (b) Proportionate allocation among reimbursing
11 employers.--If benefits paid to an individual are based on
12 wages paid by two or more reimbursing employers, the amount of
13 benefits payable by each employer is a proportionate share of
14 the total benefits paid to the individual in the same ratio as
15 the total wages paid to the individual during his or her base
16 period by the employer during the base period, as compared to
17 the total wages paid to the individual by all of his or her
18 employers during the base period.
19 (6) GROUP EMPLOYMENT RECORDS.--Two or more employers
20 that become reimbursing employers under subsection (2) and s.
21 443.121(3) may file a joint application with the tax
22 collection service provider for the establishment of a group
23 employment record for the purpose of sharing the cost of
24 benefits paid that are attributable to service in the employ
25 of the employers. Each application must identify and authorize
26 a group representative to act as the group's agent for the
27 purposes of this subsection. Upon its approval of the
28 application, the tax collection service provider shall
29 establish a group employment record for the employers which is
30 effective at the beginning of the calendar year in which the
31 service provider receives the application and shall notify the
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1 group's representative of the effective date of the employment
2 record. Each group employment record remains in effect until
3 terminated and must remain in effect at least 2 calendar years
4 before it may be terminated. A group employment record may be
5 terminated by the tax collection service provider on its own
6 motion or upon application by the group. Upon establishment of
7 a group employment record, the amount of benefits payable by
8 each member of the group for a calendar quarter is a
9 proportionate share of the total benefits paid during the
10 quarter which are attributable to service performed in the
11 employ of all members of the group in the same ratio as the
12 total wages paid for service in employment by the member
13 during the quarter, as compared to the total wages paid during
14 the quarter for service performed in the employ of all members
15 of the group. The state agency providing tax collection
16 services may adopt rules prescribing applications and
17 procedures for establishing, maintaining, and terminating
18 group employment records authorized by this subsection; for
19 adding of new members to, and withdrawal of active members
20 from, group employment records; and for determining the
21 amounts that are payable under this subsection by members of
22 the group and the time and manner of those payments.
23 Section 33. Section 443.1313, Florida Statutes, is
24 created to read:
25 443.1313 Public employers; reimbursements; election to
26 pay contributions.--Benefits paid to employees of a public
27 employer, as defined in s. 443.036, based on service described
28 in s. 443.1216(2) shall be financed in accordance with this
29 section.
30 (1) PAYMENT OF REIMBURSEMENTS.--
31
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1 (a) Unless an election is made under subsection (2),
2 each public employer shall reimburse the Unemployment
3 Compensation Trust Fund the amount of regular benefits,
4 short-time compensation benefits, and extended benefits paid
5 to individuals based on wages paid by the public employer for
6 service described in s. 443.1216(2).
7 (b) If a state agency is more than 120 days delinquent
8 on reimbursements due to the Unemployment Compensation Trust
9 Fund, the tax collection service provider shall certify to the
10 Chief Financial Officer the amount due and the Chief Financial
11 Officer shall transfer the amount due to the Unemployment
12 Compensation Trust Fund from the funds of the agency which
13 legally may be used for that purpose. If a public employer
14 other than a state agency is more than 120 days delinquent on
15 reimbursements due to the Unemployment Compensation Trust
16 Fund, upon request by the tax collection service provider
17 after a hearing, the Department of Revenue or the Department
18 of Financial Services, as applicable, shall deduct the amount
19 owed by the public employer from any funds to be distributed
20 by the applicable department to the public employer for
21 further distribution to the trust fund in accordance with this
22 chapter. If an employer for whom the municipal or county tax
23 collector collects taxes fails to make the reimbursements to
24 the Unemployment Compensation Trust Fund required by this
25 chapter, the tax collector after a hearing, at the request of
26 the tax collection service provider and upon receipt of a
27 certificate showing the amount owed by the employer, shall
28 deduct the certified amount from any taxes collected for the
29 employer and remit that amount to the tax collection service
30 provider for further distribution to the trust fund in
31 accordance with this chapter. This paragraph does not apply to
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1 amounts owed by a political subdivision of the state for
2 benefits erroneously paid in which the claimant must repay to
3 the Agency for Workforce Innovation under s. 443.151(6)(a) or
4 (b) any sum as benefits received.
5 (c) The provisions of s. 443.1312(3), (5), and (6),
6 relating to payment of reimbursements, allocation of benefit
7 costs, and group employment records for nonprofit
8 organizations, apply, to the extent allowed by federal law, to
9 each public employer in the state as an employer under s.
10 443.1216(2).
11 (2) ELECTION TO PAY CONTRIBUTIONS.--A public employer
12 subject to this section may elect to become a contributing
13 employer under s. 443.131 in lieu of being a reimbursing
14 employer under subsection (1).
15 (3) CHANGE OF ELECTION.--Upon electing to be a
16 reimbursing or contributing employer under this section, a
17 public employer may not change this election for at least 2
18 calendar years. This subsection does not prevent a public
19 employer subject to this subsection from changing its election
20 after completing 2 calendar years under another financing
21 method if the new election is timely filed. The state agency
22 providing unemployment tax collection services may adopt rules
23 prescribing procedures for changing methods of reporting.
24 (4) PUBLIC EMPLOYERS UNEMPLOYMENT COMPENSATION BENEFIT
25 ACCOUNT.--
26 (a) There is established within the Unemployment
27 Compensation Trust Fund a Public Employers Unemployment
28 Compensation Benefit Account, which must be maintained as a
29 separate account within the trust fund. All benefits paid to
30 the employees of a public employer that elects to become a
31 contributing employer under paragraph (b) must be charged to
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1 the Public Employers Unemployment Compensation Benefit
2 Account.
3 (b) Each public employer subject to this chapter under
4 s. 443.1216(2) which elects to become a contributing employer
5 is subject to, and shall have its employment record maintained
6 under s. 443.131, except that:
7 1. The term "taxable wages" means total gross wages.
8 2. The initial contribution rate is 0.25 percent.
9 3. An election by a public employer to be liable for
10 contributions under this subsection takes effect January 1 and
11 the employer is liable for contributions at the initial rate.
12 Effective January 1 of the following year, the contribution
13 rate shall be computed based on 2 calendar quarters of
14 chargeability and payroll. Effective January 1 of the second
15 year after the election, the contribution rate shall be
16 computed based on 6 quarters of chargeability and payroll.
17 Effective January 1 of the third year after the election, the
18 contribution rate shall be computed based on 10 quarters of
19 chargeability and payrolls. Each January 1 of subsequent
20 years, the contribution rate shall be computed based on 12
21 quarters of chargeability and payroll.
22 4. Each public employer electing to be a contributing
23 employer under this subsection must make the election at least
24 30 days before January 1 of the year for which the election is
25 to be effective. Upon electing to be a contributing employer
26 under this subsection, a public employer may not change this
27 election for at least 2 calendar years.
28 5. An election under this subsection may be terminated
29 by filing with the tax collection service provider, at least
30 30 days before January 1, a written notice of termination.
31
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1 Section 34. Section 443.1315, Florida Statutes, is
2 amended to read:
3 443.1315 Treatment of Indian tribes.--
4 (1) As used in this section, the term:
5 (a) "Employer" means includes any Indian tribe for
6 which service in employment as defined by this chapter is
7 performed.
8 (b) "Employment" means includes service performed in
9 the employ of an Indian tribe, as defined by s. 3306(u) of the
10 Federal Unemployment Tax Act, if this provided such service is
11 excluded from employment as defined by that act solely by
12 reason of s. 3306(c)(7) of that such act and is not otherwise
13 excluded from employment under this chapter. For purposes of
14 this section, the exclusions from employment under s.
15 443.1216(4) s. 443.036(21)(d) apply to services performed in
16 the employ of an Indian tribe.
17 (2) Benefits based on service in employment are shall
18 be payable in the same amount, on the same terms, and subject
19 to the same conditions as benefits payable based on the basis
20 of other service subject to this chapter.
21 (3)(a) Indian tribes or tribal units of Indian tribes
22 thereof, including subdivisions, subsidiaries, or business
23 enterprises wholly owned by those such Indian tribes, subject
24 to this chapter must shall pay contributions under the same
25 terms and conditions as all other subject employers unless
26 they elect to become reimbursing employers and reimburse pay
27 into the Unemployment Compensation Trust Fund amounts equal to
28 the amount of benefits attributable to service in the employ
29 of the Indian tribe.
30 (b) Indian tribes electing to make reimbursements
31 payments in lieu of contributions must make this such election
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1 in the same manner and under the same conditions in s.
2 443.1312 as provided by s. 443.131 for state and local
3 governments and nonprofit organizations subject to this
4 chapter. Indian tribes must shall determine whether
5 reimbursement for benefits paid will be elected by the tribe
6 as a whole, by individual tribal units of an Indian tribe
7 thereof, or by combinations of individual tribal units.
8 (c) Indian tribes or tribal units thereof shall be
9 billed for the full amount of benefits attributable to service
10 in the employ of the Indian tribe or tribal unit on the same
11 schedule as other employing units that elect have elected to
12 make reimbursements payments in lieu of contributions.
13 (d) The tax collection service provider may require an
14 At the discretion of the director of the Agency for Workforce
15 Innovation or his or her designee, any Indian tribe or tribal
16 unit thereof that elects to become a reimbursing employer to
17 liable for payments in lieu of contributions shall be
18 required, within 90 days after the effective date of that such
19 election, to:
20 1. Execute and file with the tax collection service
21 provider director or his or her designee a surety bond
22 approved by the service provider director or his or her
23 designee; or
24 2. Deposit with the tax collection service provider
25 director or his or her designee money or securities on the
26 same basis as other employers with the same election option.
27 (4)(a)1. An Failure of the Indian tribe or any tribal
28 unit that fails thereof to make required reimbursements
29 payments, including assessments of interest and penalty,
30 within 90 days after receipt of the bill, loses will cause the
31 Indian tribe to lose the option to make reimbursements
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1 payments in lieu of contributions as provided in subsection
2 (3) for the following tax year unless payment in full is
3 received before contribution rates for the next tax year are
4 computed.
5 2. The option to make reimbursements in lieu of
6 contributions is reinstated once the Indian tribe makes Any
7 Indian tribe that loses the option to make payments in lieu of
8 contributions due to late payment or nonpayment pursuant to
9 subparagraph 1. shall have such option reinstated if, after a
10 period of 1 year, all contributions have been made timely for
11 1 year and, provided no contributions or reimbursements,
12 payments in lieu of contributions for benefits paid,
13 penalties, or interest remain outstanding.
14 (b)1. Services performed for an Failure of the Indian
15 tribe or any tribal unit that fails thereof to make required
16 reimbursements payments, including assessments of interest and
17 penalty, after all collection activities deemed necessary by
18 the tax collection service provider, subject to approval by
19 the Agency for Workforce Innovation, are director of the
20 Agency for Workforce Innovation or his or her designee have
21 been exhausted may will cause services performed for such
22 tribe to not be treated as employment for purposes of
23 paragraph (1)(b).
24 2. The tax collection service provider director or his
25 or her designee may determine that any Indian tribe that loses
26 coverage under subparagraph 1. may have services performed for
27 the such tribe subsequently again included as employment for
28 purposes of paragraph (1)(b) if all contributions,
29 reimbursements payments in lieu of contributions, penalties,
30 and interest are have been paid.
31
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1 (c) The Agency for Workforce Innovation or its tax
2 collection service provider shall immediately notify the
3 United States Internal Revenue Service and the United States
4 Department of Labor when If an Indian tribe fails to make
5 reimbursements payments required under this section, including
6 assessments of interest and penalty, within 90 days after a
7 final notice of delinquency, the director of the Agency for
8 Workforce Innovation shall immediately notify the United
9 States Internal Revenue Service and the United States
10 Department of Labor.
11 (5) Notices of payment and reporting delinquency to
12 Indian tribes or tribal units must thereof shall include
13 information that failure to make full reimbursement payment
14 within the prescribed timeframe:
15 (a) Will cause the Indian tribe to be liable for taxes
16 under the Federal Unemployment Tax Act.
17 (b) Will cause the Indian tribe to lose the option to
18 make reimbursements payments in lieu of contributions.
19 (c) Could cause the Indian tribe to be excepted from
20 the definition of "employer" provided in paragraph (1)(a) and
21 services in the employ of the Indian tribe provided in
22 paragraph (1)(b) to be excepted from employment.
23 (6) An Indian tribe must reimburse the fund for all
24 extended benefits paid that are attributable to service in the
25 employ of the an Indian tribe unless the benefits are and not
26 reimbursed by the Federal Government shall be financed in
27 their entirety by such Indian tribe.
28 (7) The Agency for Workforce Innovation and the state
29 agency providing unemployment tax collection services shall
30 adopt any rules necessary to administer this section.
31
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1 Section 35. Section 443.1316, Florida Statutes, is
2 amended to read:
3 443.1316 Contract with Department of Revenue for
4 Unemployment tax collection services; interagency agreement.--
5 (1) By January 1, 2001, The Agency for Workforce
6 Innovation shall enter into a contract with the Department of
7 Revenue, through an interagency agreement, which shall provide
8 for the Department of Revenue to perform the duties of the tax
9 collection service provider and provide other unemployment tax
10 collection services under this chapter. Under the interagency
11 agreement, the tax collection service provider may only
12 implement:
13 (a) The provisions of this chapter conferring duties
14 upon the tax collection service provider.
15 (b) The provisions of law conferring duties upon the
16 Agency for Workforce Innovation which are specifically
17 delegated to the tax collection service provider in the
18 interagency agreement. The Department of Revenue, in
19 consultation with the Department of Labor and Employment
20 Security, shall determine the number of positions needed to
21 provide unemployment tax collection services within the
22 Department of Revenue. The number of unemployment tax
23 collection service positions the Department of Revenue
24 determines are needed shall not exceed the number of positions
25 that, prior to the contract, were authorized to the Department
26 of Labor and Employment Security for this purpose. Upon
27 entering into the contract with the Agency for Workforce
28 Innovation to provide unemployment tax collection services,
29 the number of required positions, as determined by the
30 Department of Revenue, shall be authorized within the
31 Department of Revenue. Beginning January 1, 2002, the Office
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1 of Program Policy Analysis and Government Accountability shall
2 conduct a feasibility study regarding privatization of
3 unemployment tax collection services. A report on the
4 conclusions of this study shall be submitted to the Governor,
5 the President of the Senate, and the Speaker of the House of
6 Representatives.
7 (2)(a) The Department of Revenue is considered to be
8 administering a revenue law of this state when the department
9 implements this chapter, or otherwise provides unemployment
10 compensation tax collection services, under pursuant to a
11 contract of the department with the Agency for Workforce
12 Innovation through the interagency agreement.
13 (b) Sections 213.018, 213.025, 213.051, 213.053,
14 213.055, 213.071, 213.10, 213.2201, 213.23, 213.24(2), 213.27,
15 213.28, 213.285, 213.37, 213.50, 213.67, 213.69, 213.73,
16 213.733, 213.74, and 213.757 apply to the collection of
17 unemployment contributions and reimbursements by the
18 Department of Revenue unless prohibited by federal law.
19 Section 36. Section 443.1317, Florida Statutes, is
20 created to read:
21 443.1317 Rulemaking authority; enforcement of rules.--
22 (1) AGENCY FOR WORKFORCE INNOVATION.--
23 (a) Except as otherwise provided in s. 443.012, the
24 Agency for Workforce Innovation has ultimate authority over
25 the administration of the Unemployment Compensation Program.
26 (b) The Agency for Workforce Innovation may adopt
27 rules under ss. 120.536(1) and 120.54 to administer the
28 provisions of this chapter conferring duties upon either the
29 agency or its tax collection service provider.
30 (2) TAX COLLECTION SERVICE PROVIDER.--The state agency
31 providing unemployment tax collection services under contract
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1 with the Agency for Workforce Innovation through an
2 interagency agreement pursuant to s. 443.1316 may adopt rules
3 under ss. 120.536(1) and 120.54, subject to approval by the
4 Agency for Workforce Innovation, to administer the provisions
5 of law described in s. 443.1316(1)(a) and (b) which are within
6 this chapter. These rules must not conflict with the rules
7 adopted by the Agency for Workforce Innovation or with the
8 interagency agreement.
9 (3) ENFORCEMENT OF RULES.--The Agency for Workforce
10 Innovation may enforce any rule adopted by the state agency
11 providing unemployment tax collection services to administer
12 this chapter. The tax collection service provider may enforce
13 any rule adopted by the Agency for Workforce Innovation to
14 administer the provisions of law described in s.
15 443.1316(1)(a) and (b).
16 Section 37. Section 443.141, Florida Statutes, is
17 amended to read:
18 443.141 Collection of contributions and
19 reimbursements.--
20 (1) PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS.--
21 (a) Interest.--Contributions or reimbursements unpaid
22 on the date on which they are due and payable shall bear
23 interest at the rate of 1 percent per month from and after
24 that such date until payment plus accrued interest is received
25 by the tax collection service provider division, unless the
26 service provider division finds that the employing unit has or
27 had good reason for failure to pay the contributions or
28 reimbursements when due. Interest collected under pursuant to
29 this subsection must shall be paid into the Special Employment
30 Security Administration Trust Fund.
31 (b) Penalty for delinquent reports.--
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1 1. An Any employing unit that which fails to file any
2 report reports required by the Agency for Workforce Innovation
3 or its tax collection service provider division in the
4 administration of this chapter, in accordance with rules for
5 administering this chapter adopted by the division, shall pay
6 to the tax collection service provider for division with
7 respect to each delinquent such report the sum of $25 for each
8 30 days or fraction thereof that the such employing unit is
9 delinquent, unless the agency or its service provider,
10 whichever required the report, division finds that the such
11 employing unit has or had good reason for failure to file the
12 such report or reports.
13 2. Sums collected as penalties under the provisions of
14 subparagraph 1. must shall be deposited by the division in the
15 Special Employment Security Administration Trust Fund.
16 3. The A waiver of penalty and interest for a
17 delinquent report reports may be waived when the authorized
18 where impositions of interest or a penalty or interest is
19 would be inequitable.
20 (c) Application of partial payments.--When a
21 delinquency exists in the employment record account of an
22 employer not in bankruptcy, a partial and payment in an amount
23 less than the total delinquency shall be applied to the
24 employment record is submitted, the division shall apply such
25 partial payment as the payor directs. In the absence of
26 specific direction, the division shall apply the partial
27 payment shall be applied to the payor's employment record
28 account as prescribed in the rules of the Agency for Workforce
29 Innovation or the state agency providing tax collection
30 services by rule.
31 (2) REPORTS, CONTRIBUTIONS, APPEALS.--
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1 (a) Failure to make reports and pay contributions.--If
2 an any employing unit determined by the tax collection service
3 provider division to be an employer subject to the provisions
4 of this chapter fails to make and file any report as and when
5 required by the terms and provisions of this chapter or by any
6 rule of the Agency for Workforce Innovation or the state
7 agency providing tax collection services division, for the
8 purpose of determining the amount of contributions due by the
9 such employer under this chapter, or if any filed such report
10 which has been filed is found deemed by the service provider
11 division to be incorrect or insufficient, and the such
12 employer, after being notified in writing having been given
13 written notice by the service provider division to file the
14 such report, or a corrected or sufficient report, as
15 applicable the case may be, fails to file the such report
16 within 15 days after the date of the mailing of the such
17 notice, the tax collection service provider division may:
18 1. Determine the amount of contributions due from the
19 such employer based on the basis of such information as may be
20 readily available to it, which determination is shall be
21 deemed to be prima facie correct;
22 2. Assess the such employer with the amount of
23 contributions so determined to be due; and
24 3. Immediately notify the employer give written notice
25 by registered or certified mail to such employer of the such
26 determination and assessment including penalties as provided
27 in this chapter, if any, added and assessed, and demand
28 demanding payment of same together with interest as herein
29 provided on the amount of contributions from the date that
30 amount was when same were due and payable.
31
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1 (b) Hearings.--The Such determination and assessment
2 are shall be final at the expiration of 15 days after from the
3 date the assessment is mailed of the mailing of such written
4 notice thereof demanding payment unless the such employer
5 files has filed with the tax collection service provider
6 within the 15 days division a written protest and petition for
7 hearing specifying the objections thereto. The tax collection
8 service provider shall promptly review each petition and may
9 reconsider its determination and assessment in order to
10 resolve the petitioner's objections. The tax collection
11 service provider shall forward each petition remaining
12 unresolved to the Agency for Workforce Innovation for a
13 hearing on the objections. Upon receipt of a such petition
14 within the 15 days allowed, the Agency for Workforce
15 Innovation division shall schedule fix the time and place for
16 a hearing and shall notify the petitioner of the time and
17 place of the hearing thereof. The Agency for Workforce
18 Innovation division may appoint special deputies with full
19 power to conduct hold hearings hereunder and to submit their
20 findings together with a transcript of the proceedings before
21 them and their recommendations to the agency division for its
22 final order decision and determination. Special deputies are
23 shall be subject to the prohibition against on ex parte
24 communications as provided in s. 120.66. At any hearing
25 conducted by held before the Agency for Workforce Innovation
26 division or its special deputy, as herein provided, evidence
27 may be offered to support the such determination and
28 assessment or to prove that it is incorrect. In order to
29 prevail, however, at such hearing, the petitioner must either
30 prove shall be required to show wherein that the determination
31 and assessment are it is incorrect or else file full and
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1 complete corrected reports. Evidence may also be submitted at
2 the such hearing to rebut the determination by the tax
3 collection service provider division that the petitioner is an
4 employer under the provisions of this chapter.; and, Upon
5 evidence taken before it or upon the transcript submitted to
6 it with the findings and recommendation of its special deputy,
7 the Agency for Workforce Innovation shall either division may
8 set aside the tax collection service provider's its
9 determination that the petitioner is an employer under the
10 provisions of this chapter or may reaffirm the such
11 determination. The amounts assessed under the pursuant to a
12 final order, determination by the division hereunder together
13 with interest and penalties, must shall be paid within 15 days
14 after notice of the such final order is decision and
15 assessment and demand for payment thereof by the division has
16 been mailed to the such employer, unless judicial review is
17 instituted in a case of status determination. Amounts due
18 when the status of the employer is in dispute are shall be
19 payable within 15 days after of the entry of an order by the
20 court affirming the such determination. However, any
21 determination by the division that an employing unit is not an
22 employer under the provisions of this chapter does shall not
23 affect the benefit rights of any individual as determined by
24 an appeals referee or the commission, under the provisions of
25 this chapter, unless:
26 1. The such individual is has been made a party to the
27 proceedings before the special deputy; division, or
28 2. The decision unless such determination of the
29 appeals referee or the commission or appeals referee has not
30 become final or the employing unit and the Agency for
31 Workforce Innovation were division have not been made parties
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1 to the proceedings before the appeals referee or the
2 commission.
3 (c)(b) Appeals.--Subject to the foregoing provisions
4 of this subsection, The Agency for Workforce Innovation and
5 the state agency providing unemployment tax collection
6 services division shall adopt rules prescribing the procedures
7 for by regulation prescribe the manner pursuant to which an
8 employing unit which has been determined to be an employer to
9 may file an appeal and be afforded an opportunity for a
10 hearing on the such determination. Pending a such hearing, the
11 employing unit must shall file reports and pay contributions
12 in accordance with s. 443.131.
13 (3) COLLECTION PROCEEDINGS.--
14 (a) Lien for payment of contributions or
15 reimbursements.--
16 1. There is hereby created a lien in favor of the tax
17 collection service provider division upon all the property,
18 both real and personal, of any employer who has become liable
19 for the payment of any contribution or reimbursement levied
20 and imposed under upon it by this chapter law for the amount
21 of the contributions or reimbursements due and payable under
22 the provisions hereof, together with interest, costs, and
23 penalties.; and If any contribution or reimbursement imposed
24 under by this chapter or any portion of that such
25 contribution, reimbursement, or interest, or penalty is not
26 paid within 60 days after becoming the same becomes
27 delinquent, the tax collection service provider division may
28 subsequently thereafter issue a notice of lien that under its
29 official seal, which notice of lien may be filed in the office
30 of the clerk of the circuit court of any county in which the
31 delinquent employer owns property or has conducted business.
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1 The, and which notice of lien must include shall set forth the
2 periods for which the contributions, reimbursements, interest,
3 or penalties are demanded and the amounts due. thereof, A copy
4 of the which notice of lien must shall be mailed to the
5 employer at her or his last known address by registered mail.
6 The Provided, that notice of lien may not be issued and
7 recorded until at the expiration of 15 days after from the
8 date the assessment becomes final under the provisions of
9 subsection (2). Upon presentation of the notice of lien, the
10 clerk of the circuit court shall record it in a book
11 maintained by her or him for that purpose, and thereupon the
12 amount of the notice of lien, together with the cost of
13 recording and interest accruing upon the contribution amount
14 of the contribution or reimbursement, becomes shall become a
15 lien upon the title to and interest, whether legal or
16 equitable, in any real property, chattels real, or personal
17 property of the such employer against whom the such notice of
18 lien is issued, in the same manner as a judgment of the
19 circuit court duly docketed in the office of the such circuit
20 court clerk, with execution duly issued to thereon and in the
21 hands of the sheriff for levy. This; and such lien is shall be
22 prior, preferred, and superior to all mortgages or other liens
23 filed, recorded, or acquired after subsequent to the time such
24 notice of lien is shall have been filed. Upon the payment of
25 the amounts due thereunder, or upon determination by the tax
26 collection service provider division that the such notice of
27 lien was erroneously issued, the lien is same may be satisfied
28 when the service provider acknowledges in writing of record by
29 the division by an acknowledgment under the seal of the
30 division that the such lien is has been fully satisfied. A
31 lien's Such satisfaction does need not need to be acknowledged
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1 before any notary or other public officer, and the seal of the
2 division together with the signature of the director of the
3 tax collection service provider or his or her designee is
4 shall be conclusive evidence of the satisfaction of the lien,
5 which satisfaction shall be recorded by the clerk of the
6 circuit court who receives the shall receive fees for those
7 such services as may be fixed by law for the recording of
8 instruments generally.
9 2. The tax collection service provider division may
10 subsequently thereafter issue a warrant directed to any
11 sheriff all and singular sheriffs in this the state,
12 commanding him or her them to levy upon and sell any real or
13 personal property of the employer liable for any amount under
14 this chapter law within his or her jurisdiction their
15 respective jurisdictions, for the payment of the amount
16 thereof, with the added penalties and interest and the costs
17 of executing the warrant, together with the costs of the clerk
18 of the circuit court in recording and docketing the notice of
19 lien, and to return the such warrant to the service provider
20 with payment. The division and to pay to it the money
21 collected by virtue thereof; such warrant may only be issued
22 shall issue and be enforced for all amounts due to the tax
23 collection service provider on division as of the date the
24 warrant is issued of issuance thereof, together with interest
25 accruing on the contribution or reimbursement amount due from
26 the employer to the date of payment at the rate provided in
27 this section. herein; however, In the event of sale of any
28 assets of the employer, however, priorities under the warrant
29 shall be determined in accordance with the priority
30 established by any the notice or notices of lien filed by the
31 tax collection service provider division and recorded by the
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1 clerk of the circuit court. The sheriff shall execute proceed
2 upon the warrant in all respects with like effect and in the
3 same manner prescribed by law for in respect to executions
4 issued by out of the office of the clerk of the circuit court
5 for upon judgments of the circuit court.; and The sheriff is
6 shall be entitled to the same fees for her or his services in
7 executing the warrant as for under a writ of execution out of
8 the circuit court, and these such fees must to be collected in
9 the same manner.
10 (b) Injunctive procedures to contest warrants after
11 issuance.--An No writ of injunction or restraining order to
12 stay the execution of a such warrant may not be issued shall
13 issue until a motion is bill praying therefor has been filed;
14 and reasonable notice of a hearing on the of motion for the
15 such injunction is has previously been served on the tax
16 collection service provider; and division, nor unless the
17 party seeking the injunction either pays applying therefor has
18 previously tendered and paid into the custody of the court the
19 full amount of contributions, reimbursements, interests,
20 costs, and penalties claimed in the such warrant or enters
21 entered into and files with filed in the court a bond with two
22 or more good and sufficient sureties approved by the court in
23 a sum at least twice double the amount of the such
24 contributions, reimbursements, interests, costs, and
25 penalties, payable to the tax collection service provider. The
26 bond must also be division, and conditioned to pay the amount
27 of the such warrant, interest thereon, and any such damages
28 resulting from as may be occasioned by the wrongful issuing of
29 the injunction, if the injunction is dissolved, or the motion
30 for the injunction bill upon which it may be granted is
31 dismissed. Only one surety is shall be required when the such
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1 bond is executed by a lawfully authorized surety company as
2 surety thereon.
3 (c) Attachment and garnishment.--Upon the filing of
4 notice of lien as provided in subparagraph (a)1., the tax
5 collection service provider division is entitled to remedy by
6 attachment or garnishment as provided in chapters 76 and 77,
7 as for a debt due.; and, Upon application by the tax
8 collection service provider division, these such writs shall
9 be issued by issue out of the office of the clerk of the
10 circuit court as upon a judgment of the circuit court duly
11 docketed and recorded. These, and such writs shall be made
12 returnable to the circuit court. A However, no bond may not
13 shall be required of the tax collection service provider
14 division as a condition required for precedent to the issuance
15 of these such writs of attachment or garnishment. Issues
16 raised under proceedings by attachment or garnishment shall be
17 tried by the circuit court in the same manner as upon a
18 judgment under thereof in the manner provided in chapters 76
19 and 77. Further, the notice of lien filed by the tax
20 collection service provider is valid division shall be of full
21 force and effect for the purposes of all remedies under
22 provided for in this chapter until satisfied under as provided
23 in this chapter, and no revival by scire facias or other
24 proceedings are not shall be necessary before pursuing prior
25 to the pursuit of any remedy authorized by law. herein
26 provided for, and Proceedings authorized as upon a judgment of
27 the circuit court do not make shall not be construed as making
28 of the lien a judgment of the circuit court upon a debt for
29 any purpose other than except as are herein specifically
30 provided by law set forth as procedural remedies only.
31
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1 (d) Third-party claims.--Upon any levy made by the
2 sheriff under the authority of a writ of attachment or
3 garnishment as provided in paragraph (c), the circuit court
4 shall try third-party claims to property involved shall be
5 tried by the circuit court as upon a judgment thereof and all
6 proceedings shall be authorized on such third-party claims as
7 provided in ss. 56.16, 56.20, 76.21, and 77.16 shall apply.
8 (e) Proceedings supplementary to execution.--At any
9 time after a warrant provided for in subparagraph (a)2. is
10 returned unsatisfied by has been in the hands of any sheriff
11 of this state and returned unsatisfied, the tax collection
12 service provider division may make and file an affidavit in
13 the circuit court affirming the such fact and also that such
14 warrant was returned unsatisfied and remains is valid and
15 outstanding. The affidavit must also state and also stating
16 the residence of the party or parties against whom the warrant
17 is has been issued.; and The tax collection service provider
18 is subsequently division shall thereupon be entitled to have
19 other and further proceedings in the circuit court as upon a
20 judgment thereof as provided in s. 56.29.
21 (f) Reproductions Photostats.--In any proceedings in
22 any court under this chapter, reproductions photostats of the
23 original records or microfilm copies of records of the Agency
24 for Workforce Innovation, its tax collection service provider,
25 the former Department of Labor and Employment Security,
26 division or the commission, including, but not limited to,
27 photocopies or microfilm, are shall be primary evidence in
28 lieu of the original originals of such records or of the
29 documents that were which have been transcribed into those
30 such records.
31
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1 (g) Jeopardy assessment and warrant.--If the tax
2 collection service provider reasonably believes division has
3 just cause to believe and does believe that the collection of
4 contributions or reimbursements from an employer will be
5 jeopardized by delay, the service provider it may assess the
6 such contributions or reimbursements immediately, together
7 with interest or penalties when due, regardless of whether the
8 or not contributions or reimbursements accrued are have become
9 due, and may immediately issue a notice of lien and jeopardy
10 warrant upon which proceedings may be conducted had as herein
11 provided in this section for notice of lien and warrant of the
12 service provider division. Within 15 days after from the
13 mailing the of such notice of lien by registered mail, the
14 employer against whom such notice of lien and warrant is
15 issued may protest the issuance of the lien thereof in the
16 same manner provided in paragraph (2)(a), and further
17 proceedings shall be had upon the protest as therein provided.
18 The Such protest does shall not operate as a supersedeas or
19 stay of enforcement proceedings until and unless the employer
20 files has filed with the sheriff seeking to enforce the
21 warrant of the division a good and sufficient surety bond in
22 twice the amount demanded by the notice of lien or warrant.
23 The bond must be conditioned upon payment of the amount
24 subsequently found to be due from the employer to the tax
25 collection service provider in the division by final order
26 determination of the Agency for Workforce Innovation division
27 upon protest of assessment. The jeopardy warrant and notice of
28 lien are shall be satisfied by the division in the manner
29 heretofore provided in this section upon payment of the amount
30 finally determined to be due from the employer. If In the
31 event enforcement of the jeopardy warrant is not superseded as
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1 hereinabove provided in this section, the employer is shall be
2 entitled to a refund from the fund of all amounts paid as
3 contributions or reimbursements in excess of the amount
4 finally determined to be due by the employer upon application
5 being made as provided in this chapter.
6 (4) MISCELLANEOUS PROVISIONS FOR ENFORCEMENT OF
7 COLLECTION OF CONTRIBUTIONS AND REIMBURSEMENTS.--
8 (a) In addition to Independently of all other remedies
9 and proceedings authorized by this chapter law for the
10 enforcement of and the collection of contributions and
11 reimbursements hereby levied, a right of action by suit in the
12 name of the tax collection service provider division is
13 created. A suit may be brought maintained and prosecuted, and
14 all proceedings taken, to the same effect and extent as for
15 the enforcement of a right of action for debt or assumpsit,
16 and any and all remedies available in such actions, including
17 attachment and garnishment, are shall be available to the tax
18 collection service provider division for the collection of any
19 contribution or reimbursement. accruing hereunder; however,
20 The tax collection service provider is division shall not,
21 however, be required to post bond in any such action or
22 proceedings. In addition, this section does not make these;
23 further, nothing herein contained shall be construed as making
24 of such contributions or reimbursements a debt or demand
25 unenforceable against homestead property as provided by Art. X
26 of the State Constitution, and these the above remedies are
27 solely being procedural only.
28 (b) An Any employer who fails failing to make return
29 or to pay the contributions or reimbursements levied under
30 this chapter, and who remains has not ceased to be an employer
31 as provided in s. 443.121, may be enjoined from employing
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1 individuals in employment as defined in this chapter upon the
2 complaint of the tax collection service provider division in
3 the circuit court of the county in which the employer does may
4 be doing business. An; and such employer who fails so failing
5 to make return or to pay contributions or reimbursements
6 levied hereunder shall be enjoined from employing individuals
7 in employment until the such return is shall have been made
8 and the contributions or reimbursements are shown to be due
9 thereunder have been paid to the tax collection service
10 provider division.
11 (c) The division or Any agent or employee designated
12 by the Agency for Workforce Innovation or its tax collection
13 service provider whom it may designate shall have the power to
14 administer an oath to any person for in respect to any return
15 or report required by this chapter law or by the rules of the
16 Agency for Workforce Innovation or the state agency providing
17 unemployment tax collection services division, and an such
18 oath made before the agency or its service provider division
19 or any authorized agent or employee has shall have the same
20 effect efficacy as an oath made before any judicial officer or
21 notary public of the state.
22 (d) Civil actions brought under this chapter to
23 collect contributions, reimbursements, or and interest,
24 thereon or any proceeding conducted had herein for the
25 collection of contributions or reimbursements from an
26 employer, shall be heard by the court having jurisdiction
27 thereof at the earliest possible date and are shall be
28 entitled to preference upon the calendar of the court over all
29 other civil actions except petitions for judicial review of
30 claims for benefits arising under this chapter and cases
31 arising under the Workers' Compensation Law of this state.
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1 (e) The tax collection service provider may division
2 is authorized to commence an action in any other state by and
3 in the name of the division to collect unemployment
4 compensation contributions, reimbursements, penalties, and
5 interest legally due this state. The officials of other states
6 that which extend a like comity to this state may are
7 authorized to sue for the collection of such contributions,
8 reimbursements, interest, and penalties in the courts of this
9 state. The courts of this state shall recognize and enforce
10 liability for such contributions, reimbursements, interest,
11 and penalties imposed by other states that which extend a like
12 comity to this state.
13 (f) The collection of any contribution, reimbursement,
14 interest, or and penalty otherwise due under this chapter is
15 shall not be enforceable by civil action, warrant, claim, or
16 other means unless the notice of lien is filed with the clerk
17 of the circuit court as described in subsection (3), within 5
18 years after from the date the upon which such contribution,
19 reimbursement, interest, and penalty were became due and
20 payable as provided by law and by rule of the division, a
21 notice of lien with respect to such contribution, interest,
22 and penalty was filed for record with a clerk of a circuit
23 court as provided in subsection (3).
24 (5) PRIORITIES UNDER LEGAL DISSOLUTION OR
25 DISTRIBUTIONS.--In the event of any distribution of any
26 employer's assets pursuant to an order of any court under the
27 laws of this state, including any receivership, assignment for
28 the benefit of creditors, adjudicated insolvency, composition,
29 administration of estates of decedents, or other similar
30 proceeding, contributions or reimbursements then or
31 subsequently thereafter due must shall be paid in full before
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1 prior to all other claims except claims for wages of not more
2 than $250 or less to each claimant, earned within 6 months
3 after of the commencement of the proceeding, and on a parity
4 with all other tax claims wherever those such tax claims are
5 have been given priority. In the administration of the estate
6 of any decedent, the filing of notice of lien is shall be
7 deemed a proceeding required upon protest of the claim filed
8 by the tax collection service provider division for
9 contributions or reimbursements due under this chapter, and
10 the such claim must shall be allowed by the circuit judge.
11 However, The personal representative of the decedent, however,
12 may by petition to the circuit court object to the validity of
13 the tax collection service provider's claim of the division,
14 and proceedings shall be conducted had in the circuit court
15 for the determination of the validity of the service
16 provider's claim of the division. Further, the bond of the
17 personal representative may shall not be discharged until the
18 such claim is finally determined by the circuit court.; and,
19 When a no bond is not has been given by the personal
20 representative, none of the assets of the estate may not shall
21 be distributed until the such final determination by the
22 circuit court. Upon distribution of the assets of the estate
23 of any decedent, the tax collection service provider's claim
24 has a of the division shall have class 8 priority established
25 in s. 733.707(1)(h), subject to the above limitations with
26 reference to wages. In the event of any employer's
27 adjudication in bankruptcy, judicially confirmed extension
28 proposal, or composition, under the Federal Bankruptcy Act of
29 1898, as amended, contributions or reimbursements then or
30 subsequently thereafter due are shall be entitled to such
31
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1 priority as is provided in s. 64B of that act (U.S.C. Title
2 II, s. 104(b), as amended).
3 (6) REFUNDS.--
4 (a) Within If, not later than 4 years after the date
5 of payment of any amount as contributions, reimbursements,
6 interest, or penalties, an employing unit may apply that has
7 paid such contributions, interest, or penalties makes
8 application for an adjustment of its thereof in connection
9 with subsequent contribution payments of contributions or
10 reimbursements, or for a refund if the thereof because such
11 adjustment cannot be made.
12 (b) If, and the tax collection service provider
13 division determines that any such contributions,
14 reimbursements, interest, or penalties were or any portion
15 thereof was erroneously collected, the division shall allow
16 such employing unit may adjust its to make an adjustment
17 thereof without interest in connection with subsequent
18 contribution payment of contributions or reimbursements by the
19 amount erroneously collected. by it, or If an such adjustment
20 cannot be made, the tax collection service provider division
21 shall refund the said amount erroneously collected, without
22 interest, from the fund.
23 (c) For like cause, and Within the time limit provided
24 in paragraph (a), the tax collection service provider may on
25 its own initiative adjust or refund the amount erroneously
26 collected same period, adjustment or refund may be made on the
27 division's own initiative.
28 (d) However, nothing in This chapter does not shall be
29 construed to authorize a refund of contributions or
30 reimbursements which were properly paid in accordance with the
31 provisions of this chapter when at the time of such payment
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1 was made, except as required by s. 443.1216(13)(e) s.
2 443.036(21)(n)5.; further,
3 (e) An employing unit entitled to a refund or
4 adjustment for erroneously collected contributions,
5 reimbursements, interest, or penalties is not entitled to
6 interest on that erroneously collected amount.
7 (f) Refunds under this subsection and under s.
8 443.1216(13)(e) s. 443.036(21)(n)5. may be paid from either
9 the clearing account or the benefit account of the
10 Unemployment Compensation Trust Fund and from the Special
11 Employment Security Administration Trust Fund for with respect
12 to interest or penalties which have been previously paid into
13 the such fund, notwithstanding the provisions of s. 443.191(2)
14 to the contrary notwithstanding.
15 Section 38. Section 443.151, Florida Statutes, is
16 amended to read:
17 443.151 Procedure concerning claims.--
18 (1) POSTING OF INFORMATION.--
19 (a) Each employer must shall post and maintain in
20 places readily accessible to individuals in her or his employ
21 printed statements concerning benefit rights, claims for
22 benefits, and such other matters relating to the
23 administration of this chapter as the Agency for Workforce
24 Innovation division may by rule prescribe. Each employer must
25 shall supply to such individuals copies of such printed
26 statements or other materials relating to claims for benefits
27 when and as directed by the agency's rules division may by
28 rule prescribe. The Agency for Workforce Innovation shall
29 supply these Such printed statements and other materials shall
30 be supplied by the division to each employer without cost to
31 the employer.
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1 (b)1. The Agency for Workforce Innovation shall advise
2 each An individual filing a new claim for unemployment
3 compensation shall, at the time of filing the such claim, be
4 advised that:
5 a. Unemployment compensation is subject to federal
6 income tax.
7 b. Requirements exist pertaining to estimated tax
8 payments.
9 c. The individual may elect to have federal income tax
10 deducted and withheld from the individual's payment of
11 unemployment compensation at the amount specified in the
12 federal Internal Revenue Code.
13 d. The individual is not shall be permitted to change
14 a previously elected withholding status not more than twice
15 two times per calendar year.
16 2. Amounts deducted and withheld from unemployment
17 compensation must shall remain in the Unemployment
18 Compensation Trust Fund until transferred to the federal
19 taxing authority as payment of income tax.
20 3. The Agency for Workforce Innovation division shall
21 follow all procedures specified by the United States
22 Department of Labor and the federal Internal Revenue Service
23 pertaining to the deducting and withholding of income tax.
24 4. If more than one authorized request for deduction
25 and withholding is made, amounts must shall be deducted and
26 withheld in accordance with the following priorities:;
27 a. Unemployment overpayments shall have first
28 priority;,
29 b. Child support payments shall have second priority;,
30 and
31
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1 c. Withholding under this subsection has shall have
2 third priority.
3 5. This paragraph shall apply to payments made after
4 December 31, 1996.
5 (2) FILING OF CLAIM INVESTIGATIONS; NOTIFICATION OF
6 CLAIMANTS AND EMPLOYERS.--Claims for benefits must shall be
7 made in accordance with the such rules adopted by the Agency
8 for Workforce Innovation as the division may adopt. The Agency
9 for Workforce Innovation must division shall notify claimants
10 and employers regarding monetary and nonmonetary
11 determinations of eligibility. Investigations of issues raised
12 in connection with a claimant which may affect a claimant's
13 eligibility for benefits or charges to an employer's
14 employment record account shall be conducted by the Agency for
15 Workforce Innovation division as prescribed by rule.
16 (3) DETERMINATION.--
17 (a) In general.--The Agency for Workforce Innovation
18 shall promptly make an initial determination for each upon a
19 claim filed under pursuant to subsection (2). The
20 determination must shall be made promptly by an examiner
21 designated by the division, shall include a statement of as to
22 whether and in what amount the claimant is entitled to
23 benefits, and, in the event of a denial, must shall state the
24 reasons for the denial therefor. A determination for with
25 respect to the first week of a benefit year must shall also
26 include a statement of as to whether the claimant was has been
27 paid the wages required under s. 443.091(1)(f) and, if so, the
28 first day of the benefit year, the claimant's weekly benefit
29 amount, and the maximum total amount of benefits payable to
30 the claimant for with respect to a benefit year. The Agency
31 for Workforce Innovation shall promptly notify the claimant,
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1 the claimant's most recent employing unit, and all employers
2 whose employment records are liable for accounts would be
3 charged with benefits under the pursuant to such determination
4 of the shall be promptly notified of such initial
5 determination. The; and such determination is shall be final
6 unless within 20 days after the mailing of the such notices to
7 the parties' last known addresses, or in lieu of in the
8 absence of such mailing, within 20 days after the delivery of
9 the notices such notice, an appeal or written request for
10 reconsideration is filed by the claimant or other party
11 entitled to such notice.
12 (b) Determinations in labor dispute cases.--Whenever
13 any claim involves a labor dispute described in the
14 application of the provisions of s. 443.101(4), the examiner
15 handling the claim shall, if so directed by the Agency for
16 Workforce Innovation shall division, promptly assign the
17 transmit such claim to a special examiner who shall designated
18 by the division to make a determination on upon the issues
19 involving unemployment due to the labor dispute involved under
20 that subsection or upon such claims. The Such special
21 examiner shall make the determination thereon after an such
22 investigation, as deemed necessary. The claimant or another
23 any other party entitled to notice of the such determination
24 may file an appeal a from such determination under pursuant to
25 subsection (4).
26 (c) Redeterminations.--
27 1. The Agency for Workforce Innovation division may
28 reconsider a determination when whenever it finds that an
29 error has occurred in connection therewith or when whenever
30 new evidence or information pertinent to the such
31 determination is has been discovered after a prior subsequent
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1 to any previous determination or redetermination. A No such
2 redetermination may not shall be made more than after 1 year
3 after from the last day of the benefit year, unless it appears
4 that the disqualification for making a false or fraudulent
5 representation in imposed by s. 443.101(6) is applicable, in
6 which case the redetermination may be made at any time within
7 2 years after from the date of the making of such false or
8 fraudulent representation. The Agency for Workforce Innovation
9 must promptly give notice of redetermination shall be promptly
10 given to the claimant and to any employers entitled to notice
11 thereof in the manner prescribed in this section for the with
12 respect to notice of an initial determination. If the amount
13 of benefits is increased by the upon such redetermination, an
14 appeal of the redetermination based therefrom solely on the
15 with respect to the matters involved in such increase may be
16 filed as in the manner and subject to the limitations provided
17 in subsection (4). If the amount of benefits is decreased by
18 the upon such redetermination, the redetermination may be
19 appealed matters involved in such decrease shall be subject to
20 review in connection with an appeal by the claimant when from
21 any determination upon a subsequent claim for benefits is
22 which may be affected in amount or duration by the such
23 redetermination. If the final decision on the determination or
24 redetermination to be reconsidered was made Subject to the
25 same limitations and for the same reasons, the division may
26 reconsider its determination in any case in which the final
27 decision has been rendered by an appeals referee, the
28 commission, or a court, the Agency for Workforce Innovation
29 and may apply for a revised decision from to the body or court
30 that made the which rendered such final decision to issue a
31 revised decision.
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1 2. If In the event that an appeal of involving an
2 original determination is pending when as of the date a
3 redetermination thereof is issued, the such appeal unless
4 withdrawn is shall be treated as an appeal from the such
5 redetermination.
6 (d) Notice of determination or redetermination
7 pursuant to this chapter.--Notice of any monetary or
8 nonmonetary determination or redetermination under which
9 involves the application of the provisions of this chapter,
10 together with the reasons for the determination or
11 redetermination therefor, must shall be promptly given to the
12 claimant and to any employer entitled to notice thereof, such
13 notice to be given in the manner provided in this subsection.,
14 provided that The Agency for Workforce Innovation division
15 shall adopt rules prescribing by rule prescribe the manner and
16 procedure by pursuant to which employers within the base
17 period of a claimant may become entitled to such notice.
18 (4) APPEALS.--
19 (a) Appeals referees.--The Agency for Workforce
20 Innovation division shall appoint one or more impartial
21 salaried appeals referees selected in accordance with s.
22 443.171(3) s. 443.171(4) to hear and decide appealed or
23 disputed claims. Such appeals referees shall have such
24 qualifications as may be established by the Department of
25 Management Services upon the advice and consent of the
26 division. A No person may not shall participate on behalf of
27 the Agency for Workforce Innovation division as an appeals
28 referee in any case in which she or he is an interested party.
29 The Agency for Workforce Innovation division may designate
30 alternates to serve in the absence or disqualification of any
31 appeals referee on upon a temporary basis. These alternates
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1 must have and pro hac vice which alternate shall be possessed
2 of the same qualifications required of appeals referees. The
3 Agency for Workforce Innovation division shall provide the
4 commission and the appeals referees with proper facilities and
5 assistance for the execution of their functions.
6 (b) Filing and hearing.--
7 1. The claimant or any other party entitled to notice
8 of a determination as herein provided may file an appeal an
9 adverse from such determination to with an appeals referee
10 within 20 days after the date of mailing of the notice to her
11 or his last known address or, if the such notice is not
12 mailed, within 20 days after the date of delivery of the such
13 notice.
14 2. Notwithstanding the provisions of s. 120.569(2)(b),
15 Unless the appeal is withdrawn with her or his permission or
16 review is initiated by is removed to the commission, the
17 appeals referee, after mailing all parties and attorneys of
18 record a notice of hearing at least 10 days before prior to
19 the date of hearing, notwithstanding the 14-day notice
20 requirement in s. 120.569(2)(b), may only shall affirm,
21 modify, or reverse the such determination. An appeal may not
22 be withdrawn without the permission of the appeals referee.
23 3. When; however, whenever an appeal involves a
24 question of as to whether services were performed by a
25 claimant in employment or for an employer, the referee must
26 shall give special notice of the question such issue and of
27 the pendency of the appeal to the employing unit and to the
28 Agency for Workforce Innovation division, both of which become
29 shall thenceforth be parties to the proceeding.
30 4.3. The parties must shall be notified promptly
31 notified of the such referee's decision. The referee's
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1 decision is; and such decisions shall be final unless further
2 review is initiated under paragraph (c), within 20 days after
3 the date of mailing of notice of the decision thereof to the
4 party's last known address or, in lieu the absence of such
5 mailing, within 20 days after the delivery of the such notice,
6 further review is initiated pursuant to paragraph (c).
7 (c) Review by commission.--The commission may, on its
8 own motion, within the time limit specified in paragraph (b),
9 initiate a review of the decision of an appeals referee. The
10 commission or may also allow the Agency for Workforce
11 Innovation or any adversely affected party entitled to notice
12 of the decision to an appeal the from such decision by filing
13 an on application filed within the such time limit in
14 paragraph (b) by the division or by any party entitled to
15 notice of such decision. An adversely affected An appeal
16 filed by any such party has the shall be allowed as of right
17 to appeal the decision if the Agency for Workforce
18 Innovation's examiner's determination is was not affirmed by
19 the appeals referee. Upon review on its own motion or upon
20 appeal, The commission may on the basis of the evidence
21 previously submitted in such case, or upon the basis of such
22 additional evidence as it may direct to be taken, affirm,
23 modify, or reverse the findings and conclusions of the appeals
24 referee based on evidence previously submitted in the case or
25 based on additional evidence taken at the direction of the
26 commission. The commission may assume jurisdiction of remove
27 to itself or transfer to another appeals referee the
28 proceedings on any claim pending before an appeals referee.
29 Any proceeding in which so removed to the commission assumes
30 jurisdiction before prior to the completion must shall be
31 heard by the commission in accordance with the requirement of
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1 this subsection for with respect to proceedings before an
2 appeals referee. When Upon denial by the commission denies of
3 an application to hear an for appeal of an appeals referee's
4 from the decision of an appeals referee, the decision of the
5 appeals referee is the shall be deemed to be a decision of the
6 commission for purposes of within the meaning of this
7 paragraph for purposes of judicial review and is shall be
8 subject to judicial review within the same time and in the
9 manner as provided for with respect to decisions of the
10 commission, except that the time for initiating such review
11 runs shall run from the date of notice of the commission's
12 order of the commission denying the application to hear an for
13 appeal.
14 (d) Procedure.--The manner that in which appealed
15 claims are shall be presented must comply with the
16 commission's shall be in accordance with rules prescribed by
17 the commission. Witnesses subpoenaed under pursuant to this
18 section are shall be allowed fees at the a rate as established
19 by s. 92.142, and fees of witnesses subpoenaed on behalf of
20 the Agency for Workforce Innovation division or any claimant
21 are shall be deemed part of the expense of administering this
22 chapter.
23 (e) Judicial review.--Orders of the commission entered
24 under pursuant to paragraph (c) are shall be subject to review
25 only by notice of appeal in the district court of appeal in
26 the appellate district in which the issues involved were
27 decided by an appeals referee. Notwithstanding chapter 120,
28 and the commission is shall be made a party respondent to
29 every such proceeding, notwithstanding any provision to the
30 contrary in chapter 120. The Agency for Workforce Innovation
31 may division shall have the right to initiate judicial review
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1 of orders in the same manner and to the same extent as any
2 other party.
3 (5) PAYMENT OF BENEFITS.--
4 (a) The Agency for Workforce Innovation Benefits shall
5 be promptly pay benefits paid in accordance with a
6 determination or redetermination regardless of any appeal or
7 pending appeal. Before payment of benefits to the claimant,
8 however, each any employer who, pursuant to the provisions of
9 s. 443.131(4), (5), or (6), is liable for reimbursements
10 reimbursement payments in lieu of contributions for the
11 payment of the such benefits must shall be notified, at the
12 address on file with the Agency for Workforce Innovation or
13 its tax collection service provider division, of as to the
14 initial determination of the claim, and must the employer
15 shall be given 10 days to respond, prior to the payment of the
16 benefits to the employee.
17 (b) The Agency for Workforce Innovation shall promptly
18 pay benefits, regardless of whether a determination is under
19 appeal, when the If a determination allowing benefits is
20 affirmed in any amount by an appeals referee, or is so
21 affirmed by the commission, or if a decision of an appeals
22 referee allowing benefits is affirmed in any amount by the
23 commission. In these instances, a court may not issue an, such
24 benefits shall be promptly paid regardless of any further
25 appeal, and no injunction, supersedeas, stay, or other writ or
26 process suspending the payment of such benefits shall be
27 issued by any court. A contributing However, if such decision
28 is finally reversed, no employer may not, however, liable for
29 contributions under the contributory system of financing
30 unemployment compensation benefits shall be charged with
31 benefits so paid under an pursuant to the erroneous
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1 determination if the decision is ultimately reversed., and
2 Benefits are shall not be paid for any subsequent weeks of
3 unemployment involved in a such reversal.
4 (c) The provisions That portion of paragraph (b)
5 relating to charging an employer liable for contributions do
6 not apply shall not be applicable to reimbursing employers
7 using the reimbursable method of financing benefit payments.
8 (6) RECOVERY AND RECOUPMENT.--
9 (a) Any person who, by reason of her or his fraud,
10 receives has received any sum as benefits under this chapter
11 to which she or he is was not entitled is shall be liable to
12 repay those benefits to the Agency for Workforce Innovation
13 such sum to the division for and on behalf of the trust fund
14 or, in the agency's discretion of the division, to have those
15 benefits such sum deducted from future benefits payable to her
16 or him under this chapter. To enforce this paragraph, the
17 Agency for Workforce Innovation must find, provided a finding
18 of the existence of such fraud through has been made by a
19 redetermination or decision under pursuant to this section
20 within 2 years after the from the commission of such fraud was
21 committed., and provided no such Any recovery or recoupment of
22 these benefits must such sum may be effected within after 5
23 years after from the date of such redetermination or decision.
24 (b) If Any person who, other than by reason other than
25 of her or his fraud, receives has received any sum as benefits
26 under this chapter to which, under a redetermination or
27 decision pursuant to this section, she or he is has been found
28 not entitled, is she or he shall be liable to repay those
29 benefits to the Agency for Workforce Innovation such sum to
30 the division for and on behalf of the trust fund or, in the
31 agency's discretion of the division, to shall have those
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1 benefits such sum deducted from any future benefits payable to
2 her or him under this chapter. Any No such recovery or
3 recoupment of benefits must such sum may be effected within
4 after 2 years after from the date of such redetermination or
5 decision.
6 (c) No Recoupment from future benefits is not
7 permitted shall be had if the benefits are such sum was
8 received by such person without fault on the person's part and
9 such recoupment would defeat the purpose of this chapter or
10 would be inequitable and against equity and good conscience.
11 (d) The Agency for Workforce Innovation shall collect
12 the repayment of benefits In any case in which under this
13 section a claimant is liable to repay to the division any sum
14 for the fund, such sum shall be collectible without interest
15 by the a deduction of from benefits through pursuant to a
16 redetermination as above provided or by a civil action in the
17 name of the division.
18 (e) Notwithstanding any other provision of this
19 chapter, any person who is has been determined by either this
20 state, a cooperating state agency, the United States Secretary
21 of Labor, or a court of competent jurisdiction to have
22 received any payments under the Trade Act of 1974, as amended,
23 to which the person was not entitled shall have those payments
24 such sum deducted from any regular benefits, as defined in s.
25 443.1115(1)(e) s. 443.111(6)(a)5., payable to her or him under
26 this chapter. Each; except that no single deduction under this
27 paragraph may not shall exceed 50 percent of the amount
28 otherwise payable. The payments amounts so deducted shall be
29 remitted paid to the agency that which issued the payments
30 under the Trade Act of 1974, as amended, for return to the
31 United States Treasury. However, Except for overpayments
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1 determined by a court of competent jurisdiction, a no
2 deduction may not be made under this paragraph until a
3 determination by the state agency or the United States
4 Secretary of Labor is has become final.
5 (7) REPRESENTATION IN ADMINISTRATIVE
6 PROCEEDINGS.--Notwithstanding the provisions of s. 120.62(2),
7 In any administrative proceeding conducted under this chapter,
8 an employer or a claimant has the right, at his or her own
9 expense, to may be represented by counsel or by an authorized
10 representative or by counsel. Notwithstanding s. 120.62(2),
11 the authorized representative need not be a qualified
12 representative.
13 (8) BILINGUAL REQUIREMENTS.--
14 (a) Based on the estimated total number of households
15 in a county which speak the same non-English language, a
16 single-language minority, The Agency for Workforce Innovation
17 division shall provide printed bilingual instructional and
18 educational materials in the appropriate language in those
19 counties in which 5 percent or more of the households in the
20 county are classified as a single-language minority.
21 (b) The Agency for Workforce Innovation division shall
22 ensure that one-stop career centers and appeals offices
23 located bureaus in counties subject to the requirements of
24 paragraph (c) prominently post notices in the appropriate
25 languages and that translators are available in those centers
26 and offices bureaus.
27 (c) As used in this subsection, the term
28 "single-language minority" means refers to households that
29 which speak the same non-English language and that which do
30 not contain an adult fluent in English. The Agency for
31 Workforce Innovation division shall develop estimates of the
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1 percentages of single-language minority households for each
2 county by using data from made available by the United States
3 Bureau of the Census.
4 Section 39. Section 443.163, Florida Statutes, is
5 amended to read:
6 443.163 Electronic reporting and remitting of
7 contributions and reimbursements taxes.--
8 (1) An employer may choose to file any report and
9 remit any contributions or reimbursements taxes required under
10 by this chapter by electronic means. The Agency for Workforce
11 Innovation or the state agency providing unemployment tax
12 collection services its designee shall adopt rules prescribing
13 prescribe by rule the format and instructions necessary for
14 electronically such filing of reports and remitting
15 contributions and reimbursements of taxes to ensure a full
16 collection of contributions and reimbursements due. The
17 acceptable method of transfer, the method, form, and content
18 of the electronic means, and the method, if any, by which the
19 employer will be provided with an acknowledgment shall be
20 prescribed by the Agency for Workforce Innovation or its tax
21 collection service provider designee. However, any employer
22 who employed 10 or more employees in any quarter during the
23 preceding state fiscal year, or any person that prepared and
24 reported for 5 or more employers in the preceding state fiscal
25 year, must submit the Employers Quarterly Reports (UCT-6) for
26 the current calendar year and remit the contributions and
27 reimbursements taxes due by electronic means approved by the
28 tax collection service provider agency or its designee.
29 (2) An Any employer or person who fails to file an
30 Employers Quarterly Report (UCT-6) by electronic means
31 required by law is liable for a penalty of 10 percent of the
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1 tax due, but not less than $10 for each report or 10 percent
2 of the contributions and reimbursements due, whichever is
3 greater, which is in addition to any other penalty provided by
4 this chapter which may apply be applicable, unless the
5 employer or person has first obtains obtained a waiver of this
6 for such requirement from the tax collection service provider
7 agency or its designee. An Any employer or person who fails to
8 remit contributions or reimbursements tax by electronic means
9 as required by law is liable for a penalty of $10 for each
10 remittance submitted, which is in addition to any other
11 applicable penalty provided by this chapter which may be
12 applicable.
13 (3) The tax collection service provider agency or its
14 designee may waive the requirement to file an Employers
15 Quarterly Report (UCT-6) by electronic means for employers or
16 persons that are unable to comply despite good faith efforts
17 or due to circumstances beyond the employer's or person's
18 reasonable control.
19 (a) As prescribed by the Agency for Workforce
20 Innovation or its tax collection service provider designee,
21 grounds for approving the waiver include, but are not limited
22 to, circumstances in which the employer or person does not:
23 1. Currently file information or data electronically
24 with any business or government agency; or
25 2. Have a compatible computer that meets or exceeds
26 the standards prescribed by the Agency for Workforce
27 Innovation or its tax collection service provider designee.
28 (b) The tax collection service provider agency or its
29 designee shall accept other reasons for requesting a waiver
30 from the requirement to submit the Employers Quarterly Report
31 (UCT-6) by electronic means, including, but not limited to:
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1 1. That the employer or person needs additional time
2 to program his or her computer;
3 2. That complying with this requirement causes the
4 employer or person financial hardship; or
5 3. That complying with this requirement conflicts with
6 the employer's business procedures.
7 (c) The Agency for Workforce Innovation or the state
8 agency providing unemployment tax collection services its
9 designee may establish by rule the length of time a waiver is
10 valid and may determine whether subsequent waivers will be
11 authorized, based on the provisions of this subsection;
12 however, the tax collection service provider may agency or its
13 designee shall only grant a waiver from electronic reporting
14 if the employer or person timely files the Employers Quarterly
15 Report (UCT-6) by telefile, unless the employer wage detail
16 exceeds the service provider's agency's or its designee's
17 telefile system capabilities.
18 (4) As used in For purposes of this section, the term
19 "electronic means" includes, but is not limited to, electronic
20 data interchange; electronic funds transfer; and use of the
21 Internet, telephone, or other technology specified by the
22 Agency for Workforce Innovation or its tax collection service
23 provider designee.
24 Section 40. Section 443.171, Florida Statutes, is
25 amended to read:
26 443.171 Agency for Workforce Innovation Division and
27 commission; powers and duties; rules; advisory council;
28 records and reports; proceedings; state-federal cooperation.--
29 (1) POWERS AND DUTIES OF DIVISION.--The Agency for
30 Workforce Innovation shall administer It shall be the duty of
31 the division to administer this chapter. The agency may ; and
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1 it shall have power and authority to employ those such
2 persons, make such expenditures, require such reports, conduct
3 make such investigations, and take such other action as it
4 deems necessary or suitable to administer this chapter that
5 end. The division shall determine its own organization and
6 methods of procedure in accordance with the provisions of this
7 chapter. Not later than March 15 of each year, The Agency for
8 Workforce Innovation division, through the Department of Labor
9 and Employment Security, shall annually submit information to
10 Workforce Florida, Inc., the Governor a report covering the
11 administration and operation of this chapter during the
12 preceding calendar year for inclusion in the strategic plan
13 under s. 445.006 and may shall make such recommendations for
14 amendment to this chapter as it deems proper.
15 (2) RULES; DIVISION, SEAL.--
16 (a) The division has authority to adopt rules pursuant
17 to ss. 120.536(1) and 120.54 to implement the provisions of
18 this chapter.
19 (b) The division shall have an official seal, which
20 shall be judicially noticed.
21 (2)(3) PUBLICATION OF ACTS AND RULES.--The Agency for
22 Workforce Innovation division shall cause to be printed and
23 distributed to the public, or otherwise distributed to the
24 public through the Internet or similar electronic means, the
25 text of this chapter and of the rules for administering this
26 chapter adopted by the agency or the state agency providing
27 unemployment tax collection services division, the division's
28 annual report to the Governor, and any other matter the
29 division deems relevant and suitable. The Agency for Workforce
30 Innovation and shall furnish this information to any person
31 upon request application therefor. However, any no pamphlet,
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1 rules, circulars, or reports required by this chapter may not
2 shall contain any matter except the actual data necessary to
3 complete them same or the actual language of the rule,
4 together with the proper notices thereof.
5 (3)(4) PERSONNEL.--Subject to chapter 110 and the
6 other provisions of this chapter, the Agency for Workforce
7 Innovation may division is authorized to appoint, set fix the
8 compensation of, and prescribe the duties and powers of such
9 employees, accountants, attorneys, experts, and other persons
10 as may be necessary for in the performance of the agency's its
11 duties under this chapter. The Agency for Workforce
12 Innovation division may delegate to any such person its such
13 power and authority under this chapter as necessary it deems
14 reasonable and proper for the effective administration of this
15 chapter and may in its discretion bond any person handling
16 moneys or signing checks under this chapter. hereunder; The
17 cost of these such bonds must shall be paid from the
18 Employment Security Administration Trust Fund.
19 (5) UNEMPLOYMENT COMPENSATION ADVISORY COUNCIL.--There
20 is created a state Unemployment Compensation Advisory Council
21 to assist the division in reviewing the unemployment insurance
22 program and to recommend improvements for such program.
23 (a) The council shall consist of 18 members, including
24 equal numbers of employer representatives and employee
25 representatives who may fairly be regarded as representative
26 because of their vocations, employments, or affiliations, and
27 representatives of the general public.
28 (b) The members of the council shall be appointed by
29 the secretary of the Department of Labor and Employment
30 Security. Initially, the secretary shall appoint five members
31 for terms of 4 years, five members for terms of 3 years, five
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1 members for terms of 2 years, and three members for terms of 1
2 year. Thereafter, members shall be appointed for 4-year terms.
3 A vacancy shall be filled for the remainder of the unexpired
4 term.
5 (c) The council shall meet at the call of its chair,
6 at the request of a majority of its membership, at the request
7 of the division, or at such times as may be prescribed by its
8 rules, but not less than twice a year. The council shall make
9 a report of each meeting, which shall include a record of its
10 discussions and recommendations. The division shall make such
11 reports available to any interested person or group.
12 (d) Members of the council shall serve without
13 compensation but shall be entitled to receive reimbursement
14 for per diem and travel expenses as provided in s. 112.061.
15 (4)(6) EMPLOYMENT STABILIZATION.--The Agency for
16 Workforce Innovation, under the direction of Workforce
17 Florida, Inc., division, with the advice and aid of advisory
18 councils, shall take all appropriate steps to reduce and
19 prevent unemployment; to encourage and assist in the adoption
20 of practical methods of vocational training, retraining, and
21 vocational guidance; to investigate, recommend, advise, and
22 assist in the establishment and operation, by municipalities,
23 counties, school districts, and the state, of reserves for
24 public works to be used in times of business depression and
25 unemployment; to promote the reemployment of the unemployed
26 workers throughout the state in every other way that may be
27 feasible; to refer any claimant entitled to extended benefits
28 to suitable work which meets the criteria of this chapter;
29 and, to these ends, to carry on and publish the results of
30 investigations and research studies.
31
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1 (5)(7) RECORDS AND REPORTS.--Each employing unit shall
2 keep true and accurate work records, containing the such
3 information required by the Agency for Workforce Innovation or
4 its tax collection service provider as the division may
5 prescribe. These Such records must shall be open to inspection
6 and are be subject to being copied by the Agency for Workforce
7 Innovation or its tax collection service provider division at
8 any reasonable time and as often as may be necessary. The
9 Agency for Workforce Innovation or its tax collection service
10 provider division or an appeals referee may require from any
11 employing unit any sworn or unsworn reports, for with respect
12 to persons employed by the employing unit it, deemed necessary
13 for the effective administration of this chapter. However, a
14 state or local governmental agency performing intelligence or
15 counterintelligence functions need not report an employee if
16 the head of that such agency determines has determined that
17 reporting the employee could endanger the safety of the
18 employee or compromise an ongoing investigation or
19 intelligence mission. Information revealing the employing
20 unit's or individual's identity thus obtained from the
21 employing unit or from any individual through pursuant to the
22 administration of this chapter, is shall, except to the extent
23 necessary for the proper presentation of a claim or upon
24 written authorization of the claimant who has a workers'
25 compensation claim pending, be held confidential and exempt
26 from the provisions of s. 119.07(1). This confidential Such
27 information is shall be available only to public employees in
28 the performance of their public duties, including employees of
29 the Department of Education in obtaining information for the
30 Florida Education and Training Placement Information Program
31 and the Office of Tourism, Trade, and Economic Development in
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1 its administration of the qualified defense contractor tax
2 refund program authorized by s. 288.1045, the qualified target
3 industry business tax refund program authorized by s. 288.106.
4 Any claimant, or the claimant's legal representative, at a
5 hearing before an appeals referee or the commission must shall
6 be supplied with information from these such records to the
7 extent necessary for the proper presentation of her or his
8 claim. Any employee or member of the commission, or any
9 employee of the Agency for Workforce Innovation or its tax
10 collection service provider division, or any other person
11 receiving confidential information, who violates any provision
12 of this subsection commits is guilty of a misdemeanor of the
13 second degree, punishable as provided in s. 775.082 or s.
14 775.083. However, the Agency for Workforce Innovation or its
15 tax collection service provider division may furnish to any
16 employer copies of any report previously submitted by that
17 such employer, upon the request of the such employer., and The
18 Agency for Workforce Innovation or its tax collection service
19 provider may division is authorized to charge a therefor such
20 reasonable fee for copies of reports, which may as the
21 division may by rule prescribe not to exceed the actual
22 reasonable cost of the preparation of the such copies as
23 prescribed by rules adopted by the Agency for Workforce
24 Innovation or the state agency providing tax collection
25 services. Fees received by the Agency for Workforce Innovation
26 or its tax collection service provider division for copies
27 furnished provided under this subsection must shall be
28 deposited in to the credit of the Employment Security
29 Administration Trust Fund.
30 (6)(8) OATHS AND WITNESSES.--In the discharge of the
31 duties imposed by this chapter, the Agency for Workforce
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1 Innovation, its tax collection service provider division, the
2 appeals referees, and the members of the commission, and any
3 duly authorized representative of any of these entities may
4 them shall have power to administer oaths and affirmations,
5 take depositions, certify to official acts, and issue
6 subpoenas to compel the attendance of witnesses and the
7 production of books, papers, correspondence, memoranda, and
8 other records deemed necessary as evidence in connection with
9 the administration of this chapter.
10 (7)(9) SUBPOENAS.--If a person refuses In case of
11 contumacy by, or refusal to obey a subpoena issued to that,
12 any person, any court of this state within the jurisdiction of
13 which the inquiry is carried on, or within the jurisdiction of
14 which the person guilty of contumacy or refusal to obey is
15 found, resides, or transacts business, upon application by the
16 Agency for Workforce Innovation, its tax collection service
17 provider division, the commission, or an appeals referee or
18 any duly authorized representative of any of these entities
19 has them, shall have jurisdiction to order the issue to such
20 person an order requiring such person to appear before the
21 entity division, the commission, or an appeals referee or any
22 duly authorized representative of any of them, there to
23 produce evidence if so ordered or there to give testimony
24 touching on the matter under investigation or in question.;
25 and any Failure to obey the such order of the court may be
26 punished by the court as a contempt thereof. Any person who
27 fails or refuses shall without just cause fail or refuse to
28 appear or attend and testify; or to answer any lawful inquiry;
29 or to produce books, papers, correspondence, memoranda, and
30 other records within, if it is in her or his control as
31 commanded power to do so, in obedience to a subpoena of the
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1 Agency for Workforce Innovation, its tax collection service
2 provider division, the commission, or an appeals referee or
3 any duly authorized representative of any of these entities
4 commits them is guilty of a misdemeanor of the second degree,
5 punishable as provided in s. 775.082 or s. 775.083.; and Each
6 day that a such violation continues is a separate offense.
7 (8)(10) PROTECTION AGAINST SELF-INCRIMINATION.--A No
8 person is not shall be excused from appearing or attending and
9 testifying, or from producing books, papers, correspondence,
10 memoranda, or and other records, before the Agency for
11 Workforce Innovation, its tax collection service provider
12 division, the commission, or an appeals referee or any duly
13 authorized representative of any of these entities them or as
14 commanded in a obedience to the subpoena of any of these
15 entities them in any cause or proceeding before the Agency for
16 Workforce Innovation division, the commission, or an appeals
17 referee, or a special deputy on the ground that the testimony
18 or evidence, documentary or otherwise, required of the person
19 may tend to incriminate her or him or subject her or him to a
20 penalty or forfeiture. That person may not; but no individual
21 shall be prosecuted or subjected to any penalty or forfeiture
22 for or on account of any transaction, matter, or thing
23 concerning which she or he is compelled, after having claimed
24 her or his privilege against self-incrimination, to testify or
25 produce evidence, documentary or otherwise, except that the
26 person such individual so testifying is shall not be exempt
27 from prosecution and punishment for perjury committed while in
28 so testifying.
29 (9)(11) STATE-FEDERAL COOPERATION.--
30 (a)1. In the administration of this chapter, the
31 Agency for Workforce Innovation and its tax collection service
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1 provider division shall cooperate with the United States
2 Department of Labor to the fullest extent consistent with the
3 provisions of this chapter and shall take those actions such
4 action, through the adoption of appropriate rules,
5 administrative methods, and standards, as may be necessary to
6 secure for to this state and its citizens all advantages
7 available under the provisions of federal law relating the
8 Social Security Act that relate to unemployment compensation,
9 the Federal Unemployment Tax Act, the Wagner-Peyser Act, and
10 the Federal-State Extended Unemployment Compensation Act of
11 1970, or other federal manpower acts.
12 2. In the administration of the provisions in s.
13 443.1115 s. 443.111(6), which are enacted to conform with the
14 requirements of the Federal-State Extended Unemployment
15 Compensation Act of 1970, the Agency for Workforce Innovation
16 division shall take those actions such action as may be
17 necessary to ensure that those the provisions are so
18 interpreted and applied as to meet the requirements of the
19 such federal act as interpreted by the United States
20 Department of Labor and to secure for to this state the full
21 reimbursement of the federal share of extended benefits paid
22 under this chapter which is that are reimbursable under the
23 federal act.
24 3. The Agency for Workforce Innovation and its tax
25 collection service provider division shall comply with the
26 regulations of the United States Department of Labor relating
27 to the receipt or expenditure by this state of funds moneys
28 granted under federal law any of such acts; shall submit the
29 make such reports, in the such form and containing the such
30 information, as the United States Department of Labor requires
31 may from time to time require; and shall comply with
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1 directions of such provisions as the United States Department
2 of Labor may from time to time find necessary to assure the
3 correctness and verification of these such reports.
4 (b) The Agency for Workforce Innovation and its tax
5 collection service provider division may cooperate afford
6 reasonable cooperation with every agency of the United States
7 charged with the administration of any unemployment insurance
8 law.
9 (c) The Agency for Workforce Innovation and its tax
10 collection service provider division shall fully cooperate
11 with the agencies of other states, and shall make every proper
12 effort within their its means, to oppose and prevent any
13 further action leading which would in its judgment tend to the
14 effect complete or substantial federalization of state
15 unemployment compensation funds or state employment security
16 programs. The Agency for Workforce Innovation and its tax
17 collection service provider division may make, and may
18 cooperate with other appropriate agencies in making, studies
19 as to the practicability and probable cost of possible new
20 state-administered social security programs and the relative
21 desirability of state, rather than federal, action in that any
22 such field of study.
23 Section 41. Section 443.1715, Florida Statutes, is
24 amended to read:
25 443.1715 Disclosure of information; confidentiality.--
26 (1) RECORDS AND REPORTS.--Information revealing an the
27 employing unit's or individual's identity obtained from the
28 employing unit or from any individual under pursuant to the
29 administration of this chapter, and any determination
30 revealing that such information, except to the extent
31 necessary for the proper presentation of a claim or upon
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1 written authorization of the claimant who has a workers'
2 compensation claim pending, is must be held confidential and
3 exempt from the provisions of s. 119.07(1) and s. 24(a), Art.
4 I of the State Constitution. This confidential Such
5 information may be released be made available only to public
6 employees in the performance of their public duties, including
7 employees of the Department of Education in obtaining
8 information for the Florida Education and Training Placement
9 Information Program and the Office of Tourism, Trade, and
10 Economic Development in its administration of the qualified
11 defense contractor tax refund program authorized by s.
12 288.1045 and the qualified target industry tax refund program
13 authorized by s. 288.106. Except as otherwise provided by law,
14 public employees receiving this confidential such information
15 must maintain retain the confidentiality of the such
16 information. Any claimant, or the claimant's legal
17 representative, at a hearing before an appeals referee or the
18 commission is entitled to shall be supplied with information
19 from these such records to the extent necessary for the proper
20 presentation of her or his claim. A Any employee or member of
21 the commission or any employee of the division, or any other
22 person receiving confidential information, who violates any
23 provision of this subsection commits a misdemeanor of the
24 second degree, punishable as provided in s. 775.082 or s.
25 775.083. The Agency for Workforce Innovation or its tax
26 collection service provider However, the division may,
27 however, furnish to any employer copies of any report
28 previously submitted by that such employer, upon the request
29 of the such employer, and may furnish to any claimant copies
30 of any report previously submitted by that such claimant, upon
31 the request of the such claimant. The Agency for Workforce
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1 Innovation or its tax collection service provider may, and the
2 division is authorized to charge a therefor such reasonable
3 fee for copies of these reports as prescribed as the division
4 may by rule, which may prescribe not to exceed the actual
5 reasonable cost of the preparation of the such copies. Fees
6 received by the division for copies under as provided in this
7 subsection must be deposited in to the credit of the
8 Employment Security Administration Trust Fund.
9 (2) DISCLOSURE OF INFORMATION.--Subject to such
10 restrictions as the Agency for Workforce Innovation or the
11 state agency providing unemployment tax collection services
12 adopts division prescribes by rule, information declared
13 confidential under this section is may be made available to
14 any agency of this or any other state, or any federal agency,
15 charged with the administration of any unemployment
16 compensation law or the maintenance of the one-stop delivery a
17 system of public employment offices, or the Bureau of Internal
18 Revenue of the United States Department of the Treasury, or
19 the Florida Department of Revenue. and Information obtained in
20 connection with the administration of the one-stop delivery
21 system employment service may be made available to persons or
22 agencies for purposes appropriate to the operation of a public
23 employment service or a job-preparatory or career education or
24 training program. The Agency for Workforce Innovation division
25 shall, on a quarterly basis, furnish the National Directory of
26 New Hires with information concerning the wages and
27 unemployment benefits compensation paid to individuals, by the
28 such dates, in the such format, and containing the such
29 information specified in the regulations of as the United
30 States Secretary of Health and Human Services shall specify in
31 regulations. Upon request therefor, the Agency for Workforce
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1 Innovation division shall furnish any agency of the United
2 States charged with the administration of public works or
3 assistance through public employment, and may furnish to any
4 state agency similarly charged, the name, address, ordinary
5 occupation, and employment status of each recipient of
6 benefits and the such recipient's rights to further benefits
7 under this chapter. Except as otherwise provided by law, the
8 receiving agency must retain the confidentiality of this such
9 information as provided in this section. The tax collection
10 service provider division may request the Comptroller of the
11 Currency of the United States to examine cause an examination
12 of the correctness of any return or report of any national
13 banking association rendered under pursuant to the provisions
14 of this chapter and may in connection with that such request
15 transmit any such report or return for examination to the
16 Comptroller of the Currency of the United States as provided
17 in s. 3305(c) of the federal Internal Revenue Code.
18 (3) SPECIAL PROVISIONS FOR DISCLOSURE OF DRUG TEST
19 INFORMATION.--Notwithstanding the contrary provisions of s.
20 440.102(8), all information, interviews, reports, and drug
21 test results, written or otherwise, received by an employer
22 through a drug-testing program may be used or received in
23 evidence, obtained in discovery, or disclosed in public or
24 private proceedings conducted for the purpose of determining
25 compensability under this chapter, including any
26 administrative or judicial appeal taken hereunder. The
27 employer, agent of the employer, or laboratory conducting a
28 drug test may also obtain access to employee drug test
29 information when consulting with legal counsel in connection
30 with actions brought under or related to this chapter or when
31 the information is relevant to its defense in a civil or
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1 administrative matter. This Such information may also be
2 released to a professional or occupational licensing board in
3 a related disciplinary proceeding. However, unless otherwise
4 provided by law, this such information is confidential for all
5 other purposes.
6 (a) This Such information may not be disclosed or
7 released and may not be, or used in any criminal proceeding
8 against the person tested. Information released contrary to
9 paragraph (c) is inadmissible as evidence in the any such
10 criminal proceeding.
11 (b) Unless otherwise provided by law, any such
12 information described in this subsection and received by a
13 public employer through a drug-testing program, or obtained by
14 a public employee under this chapter, is confidential and
15 exempt from the provisions of s. 119.07(1) and s. 24(a), Art.
16 I of the State Constitution, until introduced into the public
17 record under pursuant to a hearing conducted under s.
18 443.151(4).
19 (c) Confidentiality may be waived only by express and
20 informed written consent executed by the person tested. The
21 consent form must contain, at a minimum:
22 1. The name of the person who is authorized to obtain
23 the information;
24 2. The purpose of the disclosure;
25 3. The precise information to be disclosed;
26 4. The duration of the consent; and
27 5. The signature of the person authorizing release of
28 the information.
29 Section 42. Section 443.1716, Florida Statutes, is
30 amended to read:
31
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1 443.1716 Authorized electronic access to employer
2 information.--
3 (1) As used in this section, the term:
4 (a) "Consumer-reporting agency" has the meaning
5 ascribed in the Federal Fair Credit Reporting Act, 15 U.S.C.
6 s. 1681a.
7 (b) "Creditor" has the meaning ascribed in the federal
8 Fair Debt Collection Practices Act, 15 U.S.C. ss. 1692 et seq.
9 (2)(1) Notwithstanding any other provision provisions
10 of this chapter, the Agency for Workforce Innovation
11 Department of Labor and Employment Security shall contract
12 with one or more consumer-reporting agencies to provide
13 creditors with secured electronic access to employer-provided
14 information relating to the quarterly wages report submitted
15 in accordance with this chapter the state's unemployment
16 compensation law. This Such access is limited to the wage
17 reports for the preceding 16 calendar quarters.
18 (3)(2) Creditors must obtain written consent from the
19 credit applicant. This Any such written consent from the
20 credit applicant must be signed and must include the
21 following:
22 (a) Specific notice that the individual's wage and
23 employment history information will be released to a
24 consumer-reporting agency;
25 (b) Notice that the such release is made for the sole
26 purpose of reviewing a specific application for credit made by
27 the individual;
28 (c) Notice that the files of the Agency for Workforce
29 Innovation or its tax collection service provider which
30 contain Department of Labor and Employment Security containing
31
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1 wage and employment history information submitted by the
2 individual or his or her employers may be accessed; and
3 (d) A listing of the parties authorized to receive the
4 released information.
5 (4)(3) Consumer-reporting agencies and creditors
6 accessing information under this section must safeguard the
7 confidentiality of the such information and must shall use the
8 information only to support a single consumer credit
9 transaction for the creditor to satisfy standard financial
10 underwriting requirements or other requirements imposed upon
11 the creditor, and to satisfy the creditor's obligations under
12 applicable state or federal Fair Credit Reporting laws and
13 rules governing this section.
14 (5)(4) Should any consumer-reporting agency or
15 creditor violate any provision of this section, The Agency for
16 Workforce Innovation Department of Labor and Employment
17 Security shall, upon 30 days' written notice to the
18 consumer-reporting agency, terminate the contract established
19 between the Agency for Workforce Innovation department and the
20 consumer-reporting agency resulting from this section if the
21 consumer-reporting agency or any creditor violates this
22 section.
23 (5) For purposes of this section, "creditor" has the
24 same meaning as set forth in the federal Fair Debt Collection
25 Practices Act, 15 U.S.C. ss. 1692 et seq.
26 (6) The Agency for Workforce Innovation Department of
27 Labor and Employment Security shall establish minimum audit,
28 security, net-worth, and liability-insurance standards,
29 technical requirements, and any other terms and conditions
30 considered necessary in the discretion of the state agency to
31 safeguard the confidentiality of the information released
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1 under this section and to otherwise serve the public interest.
2 The Agency for Workforce Innovation Department of Labor and
3 Employment Security shall also include, in coordination with
4 any necessary state agencies, necessary audit procedures to
5 ensure that these rules are followed.
6 (7) In contracting with one or more consumer-reporting
7 agencies under this section, any revenues generated by the
8 such contract must be used to pay the entire cost of providing
9 access to the information. Further, in accordance with federal
10 regulations, any additional revenues generated by the Agency
11 for Workforce Innovation department or the state under this
12 section must be paid into the Employment Security
13 Administration department's Trust Fund for the administration
14 of the unemployment compensation system.
15 (8) The Agency for Workforce Innovation department may
16 not provide wage and employment history information to any
17 consumer-reporting agency before the consumer-reporting agency
18 or agencies under contract with the Agency for Workforce
19 Innovation department pay all development and other startup
20 costs incurred by the state in connection with the design,
21 installation, and administration of technological systems and
22 procedures for the electronic-access program.
23 (9) The release of any information under this section
24 must be for a purpose authorized by and in the manner
25 permitted by the United States Department of Labor and any
26 subsequent rules or regulations adopted by that department.
27 (10) As used in this section, the term
28 "consumer-reporting agency" has the same meaning as that set
29 forth in the Federal Fair Credit Reporting Act, 15 U.S.C. s.
30 1681a.
31
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1 Section 43. Section 443.181, Florida Statutes, is
2 amended to read:
3 443.181 Public State employment service.--
4 (1) CREATION.--A state public employment service is
5 established in the Agency for Workforce Innovation, under
6 policy direction from Workforce Florida, Inc. The agency shall
7 establish and maintain free public employment offices in such
8 number and in such places as may be necessary for the proper
9 administration of this chapter and for the purposes of
10 performing such duties as are within the purview of the Act of
11 Congress entitled "An Act to provide for the establishment of
12 a national employment system and for cooperation with the
13 states in the promotion of such system and for other
14 purposes," approved June 6, 1933 (48 Stat. 113; 29 U.S.C. s.
15 49(c)), as amended. Notwithstanding any provisions in this
16 section to the contrary, The one-stop delivery system
17 established under s. 445.009 is this state's public employment
18 service as part of the national system of public employment
19 offices under 29 U.S.C. s. 49 shall be the primary method for
20 delivering services under this section, consistent with Pub.
21 L. No. 105-220 and chapter 445. The Agency for Workforce
22 Innovation, under policy direction from Workforce Florida,
23 Inc., It shall be the duty of the agency to cooperate with any
24 official or agency of the United States having power or duties
25 under 29 U.S.C. ss. 49-49l-1 the provisions of the Act of
26 Congress, as amended, and shall to do and perform those duties
27 all things necessary to secure to this state the funds
28 provided under federal law for benefits of said Act of
29 Congress, as amended, in the promotion and maintenance of the
30 state's a system of public employment service offices. In
31 accordance with 29 U.S.C. s. 49c, this state accepts 29 U.S.C.
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1 ss. 49-49l-1 The provisions of the said Act of Congress, as
2 amended, are hereby accepted by this state, in conformity with
3 s. 4 of that act, and this state will observe and comply with
4 the requirements thereof. The Agency for Workforce Innovation
5 is designated and constituted the state agency responsible for
6 cooperating with the United States Secretary of Labor under 29
7 U.S.C. s. 49c of this state for the purpose of that act. The
8 Agency for Workforce Innovation shall is authorized and
9 directed to appoint sufficient employees to administer carry
10 out the purposes of this section. The Agency for Workforce
11 Innovation may cooperate with or enter into agreements with
12 the Railroad Retirement Board for with respect to the
13 establishment, maintenance, and use of one-stop career centers
14 free employment service facilities.
15 (2) FINANCING.--All funds moneys received by this
16 state under 29 U.S.C. ss. 49-49l-1 must the said Act of
17 Congress, as amended, shall be paid into the Employment
18 Security Administration Trust Fund, and these funds such
19 moneys are hereby made available to the Agency for Workforce
20 Innovation for expenditure to be expended as provided by this
21 chapter or by federal law and by said Act of Congress. For the
22 purpose of establishing and maintaining one-stop career
23 centers free public employment offices, the Agency for
24 Workforce Innovation may is authorized to enter into
25 agreements with the Railroad Retirement Board or any other
26 agency of the United States charged with the administration of
27 an unemployment compensation law, with any political
28 subdivision of this state, or with any private, nonprofit
29 organization., and As a part of any such agreement, the Agency
30 for Workforce Innovation may accept moneys, services, or
31
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1 quarters as a contribution to the Employment Security
2 Administration Trust Fund.
3 (3) REFERENCES.--References to "the agency" in this
4 section mean the Agency for Workforce Innovation.
5 Section 44. Section 443.191, Florida Statutes, is
6 amended to read:
7 443.191 Unemployment Compensation Trust Fund;
8 establishment and control.--
9 (1) There is established, as a special fund separate
10 trust fund and apart from all other public moneys or funds of
11 this state, an Unemployment Compensation Trust Fund, which
12 shall be administered by the Agency for Workforce Innovation
13 division exclusively for the purposes of this chapter. The
14 This fund shall consist of:
15 (a) All contributions and reimbursements collected
16 under this chapter;
17 (b) Interest earned on upon any moneys in the fund;
18 (c) Any property or securities acquired through the
19 use of moneys belonging to the fund;
20 (d) All earnings of these such property or securities;
21 and
22 (e) All money credited to this state's account in the
23 federal Unemployment Compensation Trust Fund under 42 U.S.C.
24 s. 1103 pursuant to s. 903 of the Social Security Act, as
25 amended.
26
27 Except as otherwise provided in s. 443.1313(4), all moneys in
28 the fund shall be mingled and undivided.
29 (2) The Treasurer is the ex officio treasurer and
30 custodian of the fund and shall administer the fund in
31 accordance with the directions of the Agency for Workforce
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1 Innovation division. All payments from the fund must be
2 approved by the Agency for Workforce Innovation division or by
3 an a duly authorized agent and must be made by the Treasurer
4 upon warrants issued by the Comptroller, except as hereinafter
5 provided in this section. The Treasurer shall maintain within
6 the fund three separate accounts:
7 (a) A clearing account;
8 (b) An Unemployment Compensation Trust Fund account;
9 and
10 (c) A benefit account.
11
12 All moneys payable to the fund, including moneys received from
13 the United States as reimbursement for extended benefits paid
14 by the Agency for Workforce Innovation division, upon receipt
15 thereof by the division, must be forwarded to the Treasurer,
16 who shall immediately deposit them in the clearing account.
17 Refunds payable under s. 443.141 may be paid from the clearing
18 account upon warrants issued by the Comptroller. After
19 clearance, all other moneys in the clearing account must be
20 immediately deposited with the Secretary of the Treasury of
21 the United States to the credit of this state's the account of
22 this state in the federal Unemployment Compensation Trust Fund
23 notwithstanding established and maintained under s. 904 of the
24 Social Security Act, as amended, any state provisions of the
25 law in this state relating to the deposit, administration,
26 release, or disbursement of moneys in the possession or
27 custody of this state to the contrary notwithstanding. The
28 benefit account consists shall consist of all moneys
29 requisitioned from this state's account in the federal
30 Unemployment Compensation Trust Fund. Except as otherwise
31 provided by law, moneys in the clearing and benefit accounts
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1 may be deposited by the Treasurer, under the direction of the
2 Agency for Workforce Innovation division, in any bank or
3 public depository in which general funds of the state are may
4 be deposited, but a no public deposit insurance charge or
5 premium may not be paid out of the fund. If any warrant
6 issued against the clearing account or the benefit account is
7 not presented for payment within 1 year after issuance
8 thereof, the Comptroller must cancel the warrant same and
9 credit without restriction the amount of the such warrant to
10 the account upon which it is drawn. When the payee or person
11 entitled to a canceled any warrant so canceled requests
12 payment of the warrant thereof, the Comptroller, upon
13 direction of the Agency for Workforce Innovation division,
14 must issue a new warrant, payable from therefor, to be paid
15 out of the account against which the canceled warrant was had
16 been drawn.
17 (3) Moneys may only shall be requisitioned from the
18 state's account in the federal Unemployment Compensation Trust
19 Fund solely for the payment of benefits and extended benefits
20 and for payment in accordance with rules prescribed by the
21 Agency for Workforce Innovation division, except that money
22 credited to this state's account under 42 U.S.C. s. 1103 may
23 only pursuant to s. 903 of the Social Security Act, as
24 amended, shall be used exclusively as provided in subsection
25 (5). The Agency for Workforce Innovation division, through
26 the Treasurer, shall from time to time requisition from the
27 federal Unemployment Compensation Trust Fund such amounts, not
28 exceeding the amounts credited standing to this state's
29 account in the fund therein, as it deems necessary for the
30 payment of benefits and extended benefits for a reasonable
31 future period. Upon receipt of these amounts thereof, the
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1 Treasurer shall deposit the such moneys in the benefit account
2 in the State Treasury and warrants for the payment of benefits
3 and extended benefits shall be drawn by the Comptroller upon
4 the order of the Agency for Workforce Innovation division
5 against the such benefit account. All warrants for benefits
6 and extended benefits are shall be payable directly to the
7 ultimate beneficiary. Expenditures of these such moneys in the
8 benefit account and refunds from the clearing account are
9 shall not be subject to any provisions of law requiring
10 specific appropriations or other formal release by state
11 officers of money in their custody. All warrants issued for
12 the payment of benefits and refunds must shall bear the
13 signature of the Comptroller as above set forth. Any balance
14 of moneys requisitioned from this state's account in the
15 federal Unemployment Compensation Trust Fund which remains
16 unclaimed or unpaid in the benefit account after the
17 expiration of the period for which the moneys such sums were
18 requisitioned shall either be deducted from estimates for, and
19 may be used utilized for the payment of, benefits and extended
20 benefits during succeeding periods, or, in the discretion of
21 the Agency for Workforce Innovation division, shall be
22 redeposited with the Secretary of the Treasury of the United
23 States, to the credit of this state's account in the federal
24 Unemployment Compensation Trust Fund, as provided in
25 subsection (2).
26 (4) The provisions of Subsections (1), (2), and (3),
27 to the extent that they relate to the federal Unemployment
28 Compensation Trust Fund, apply shall be operative only while
29 the so long as such unemployment trust fund continues to exist
30 and while so long as the Secretary of the Treasury of the
31 United States continues to maintain for this state a separate
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1 book account of all funds deposited therein by this state for
2 the payment of benefits benefit purposes, together with this
3 state's proportionate share of the earnings of the federal
4 such Unemployment Compensation Trust Fund, from which no other
5 state is permitted to make withdrawals. If the federal and
6 when such Unemployment Compensation Trust Fund ceases to
7 exist, or the such separate book account is no longer
8 maintained, all moneys, properties, or securities therein
9 belonging to this state's account in the federal Unemployment
10 Compensation Trust Fund must of this state shall be
11 transferred to the Treasurer of the Unemployment Compensation
12 Trust Fund, who must shall hold, invest, transfer, sell,
13 deposit, and release those such moneys, properties, or
14 securities in a manner approved by the Agency for Workforce
15 Innovation division in accordance with the provisions of this
16 chapter. These; however, such moneys must, however, shall be
17 invested in the following readily marketable classes of
18 securities: bonds or other interest-bearing obligations of
19 the United States or of the state. Further, the such
20 investment must shall at all times be so made in a manner that
21 allows all the assets of the fund to shall always be readily
22 convertible into cash when needed for the payment of benefits.
23 The Treasurer may only shall dispose of securities or other
24 properties belonging to the Unemployment Compensation Trust
25 Fund only under the direction of the Agency for Workforce
26 Innovation division.
27 (5) MONEY CREDITED UNDER 42 U.S.C. S. 1103 SECTION 903
28 OF THE SOCIAL SECURITY ACT.--
29 (a) Money credited to the account of this state's
30 account state in the federal Unemployment Compensation Trust
31 Fund by the Secretary of the Treasury of the United States
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1 under 42 U.S.C. s. 1103 pursuant to s. 903 of the Social
2 Security Act may not be requisitioned from this state's
3 account or used except for the payment of benefits and for the
4 payment of expenses incurred for the administration of this
5 chapter law. These moneys Such money may be requisitioned
6 under pursuant to subsection (3) for the payment of benefits.
7 These moneys Such money may also be requisitioned and used for
8 the payment of expenses incurred for the administration of
9 this chapter, law but only under pursuant to a specific
10 appropriation by the Legislature and only if the expenses are
11 incurred and the money is requisitioned after the enactment of
12 an appropriations appropriation law that which:
13 1. Specifies the purposes for which the such money is
14 appropriated and the amounts appropriated therefor;
15 2. Limits the period within which the such money may
16 be obligated to a period ending not more than 2 years after
17 the date of the enactment of the appropriations appropriation
18 law; and
19 3. Limits the amount that which may be obligated
20 during any 12-month period beginning on July 1 and ending on
21 the next June 30 to an amount that which does not exceed the
22 amount by which the aggregate of the amounts credited to the
23 state's account under 42 U.S.C. s. 1103 of this state pursuant
24 to s. 903 of the Social Security Act during the same 12-month
25 period and the 34 preceding 12-month periods, exceeds the
26 aggregate of the amounts obligated for administration and paid
27 out for benefits and charged against the amounts credited to
28 the state's account of this state during those such 35
29 12-month periods.
30
31
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1 4. Notwithstanding this paragraph, money credited for with
2 respect to federal fiscal years 1999, 2000, and 2001 may only
3 shall be used solely for the administration of the
4 Unemployment Compensation Program. This and such money is
5 shall not otherwise be subject to the requirements of this
6 paragraph when appropriated by the Legislature.
7 (b) Amounts credited to this state's account in the
8 federal Unemployment Compensation Trust Fund under 42 U.S.C.
9 s. 1103 s. 903 of the Social Security Act which are obligated
10 for administration or paid out for benefits shall be charged
11 against equivalent amounts that which were first credited and
12 that which are not already so charged, except that an no
13 amount obligated for administration during a 12-month period
14 specified in this section herein may not be charged against
15 any amount credited during that such a 12-month period earlier
16 than the 34th 12-month period preceding that such period. Any
17 amount credited to the state's account under 42 U.S.C. s. 1103
18 s. 903 which is has been appropriated for expenses of
19 administration, regardless of whether this amount is or not
20 withdrawn from the Unemployment Compensation Trust Fund, shall
21 be excluded from the Unemployment Compensation Trust Fund
22 balance for the purposes of s. 443.131(3).
23 (c) Money appropriated as provided in this section
24 herein for the payment of expenses of administration may only
25 shall be requisitioned as needed for the payment of
26 obligations incurred under the such appropriation and, upon
27 requisition, must shall be deposited in the Employment
28 Security Administration Trust Fund from which the such
29 payments are shall be made. Money so deposited shall, until
30 expended, remains remain a part of the Unemployment
31 Compensation Trust Fund and, if it will not be expended, the
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1 money must shall be returned promptly to the state's account
2 of this state in the federal Unemployment Compensation Trust
3 Fund.
4 (6) TRUST FUND SOLE SOURCE FOR BENEFITS.--The
5 Unemployment Compensation Trust Fund is the sole and exclusive
6 source for paying unemployment benefits, and these benefits
7 are due and payable only to the extent that contributions or
8 reimbursements, with increments thereon, actually collected
9 and credited to the fund and not otherwise appropriated or
10 allocated, are available for payment. The state shall
11 administer the fund without any liability on the part of the
12 state beyond the amount of moneys received from the United
13 States Department of Labor or other federal agency.
14 Section 45. Section 443.211, Florida Statutes, is
15 amended to read:
16 443.211 Employment Security Administration Trust Fund;
17 appropriation; reimbursement.--
18 (1) EMPLOYMENT SECURITY ADMINISTRATION TRUST
19 FUND.--There is created in the State Treasury a special fund
20 to be known as the "Employment Security Administration Trust
21 Fund." All moneys that are deposited into this fund remain
22 continuously available to the Agency for Workforce Innovation
23 division for expenditure in accordance with the provisions of
24 this chapter and do not revert lapse at any time and may not
25 be transferred to any other fund. All moneys in this fund
26 which are received from the Federal Government or any federal
27 agency thereof or which are appropriated by this state under
28 for the purposes described in ss. 443.171 and 443.181, except
29 money received under s. 443.191(5)(c), must be expended solely
30 for the purposes and in the amounts found necessary by the
31 authorized cooperating federal agencies for the proper and
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1 efficient administration of this chapter. The fund consists
2 shall consist of: all moneys appropriated by this state; all
3 moneys received from the United States or any federal agency
4 thereof; all moneys received from any other source for the
5 administration of this chapter such purpose; any moneys
6 received from any agency of the United States or any other
7 state as compensation for services or facilities supplied to
8 that such agency; any amounts received from pursuant to any
9 surety bond or insurance policy or from other sources for
10 losses sustained by the Employment Security Administration
11 Trust Fund or by reason of damage to equipment or supplies
12 purchased from moneys in the such fund; and any proceeds
13 realized from the sale or disposition of any such equipment or
14 supplies which may no longer be necessary for the proper
15 administration of this chapter. Notwithstanding any provision
16 of this section, All money requisitioned and deposited in this
17 fund under s. 443.191(5)(c) remains part of the Unemployment
18 Compensation Trust Fund and must be used only in accordance
19 with the conditions specified in s. 443.191(5). All moneys in
20 this fund must be deposited, administered, and disbursed in
21 the same manner and under the same conditions and requirements
22 as is provided by law for other trust special funds in the
23 State Treasury. These Such moneys must be secured by the
24 depositary in which they are held to the same extent and in
25 the same manner as required by the general depositary law of
26 the state, and collateral pledged must be maintained in a
27 separate custody account. All payments from the Employment
28 Security Administration Trust Fund must be approved by the
29 Agency for Workforce Innovation division or by an a duly
30 authorized agent and must be made by the Treasurer upon
31 warrants issued by the Comptroller. Any balances in this fund
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1 do not revert lapse at any time and must remain continuously
2 available to the Agency for Workforce Innovation division for
3 expenditure consistent with this chapter.
4 (2) SPECIAL EMPLOYMENT SECURITY ADMINISTRATION TRUST
5 FUND.--There is created in the State Treasury a special fund,
6 to be known as the "Special Employment Security Administration
7 Trust Fund," into which shall be deposited or transferred all
8 interest on contributions and reimbursements, penalties, and
9 fines or fees collected under this chapter. Interest on
10 contributions and reimbursements, penalties, and fines or fees
11 deposited during any calendar quarter in the clearing account
12 in the Unemployment Compensation Trust Fund shall, as soon as
13 practicable after the close of that such calendar quarter and
14 upon certification of the Agency for Workforce Innovation
15 division, be transferred to the Special Employment Security
16 Administration Trust Fund. However, there shall be withheld
17 from any such transfer The amount certified by the Agency for
18 Workforce Innovation as division to be required under this
19 chapter to pay refunds of interest on contributions and
20 reimbursements, penalties, and fines or fees collected and
21 erroneously deposited into the clearing account in the
22 Unemployment Compensation Trust Fund shall, however, be
23 withheld from this transfer. The Such amounts of interest and
24 penalties so certified for transfer are shall be deemed as
25 being to have been erroneously deposited in the clearing
26 account, and their the transfer thereof to the Special
27 Employment Security Administration Trust Fund is shall be
28 deemed to be a refund of the such erroneous deposits. All
29 moneys in this fund shall be deposited, administered, and
30 disbursed in the same manner and under the same conditions and
31 requirements as are provided by law for other trust special
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1 funds in the State Treasury. These moneys may shall not be
2 expended or be available for expenditure in any manner that
3 which would permit their substitution for, or permit a
4 corresponding reduction in, federal funds that which would, in
5 the absence of these moneys, be available to finance
6 expenditures for the administration of this chapter the
7 Unemployment Compensation Law. But nothing in This section
8 does not shall prevent these moneys from being used as a
9 revolving fund to cover lawful expenditures, necessary and
10 proper under the law, for which federal funds are have been
11 duly requested but not yet received, subject to the charging
12 of the such expenditures against the such funds when received.
13 The moneys in this fund, with the approval of the Executive
14 Office of the Governor, shall be used by the Division of
15 Unemployment Compensation and the Agency for Workforce
16 Innovation for paying administrative the payment of costs that
17 of administration which are found not to have been properly
18 and validly chargeable against funds obtained from federal
19 sources. All moneys in the Special Employment Security
20 Administration Trust Fund shall be continuously available to
21 the Agency for Workforce Innovation division for expenditure
22 in accordance with the provisions of this chapter and do shall
23 not revert lapse at any time. All payments from the Special
24 Employment Security Administration Trust Fund must shall be
25 approved by the Agency for Workforce Innovation division or by
26 an a duly authorized agent thereof and shall be made by the
27 Treasurer upon warrants issued by the Comptroller. The moneys
28 in this fund are hereby specifically made available to
29 replace, as contemplated by subsection (3), expenditures from
30 the Employment Security Administration Trust Fund, established
31 by subsection (1), which have been found by the United States
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1 Secretary of Labor Bureau of Employment Security, or other
2 authorized federal agency or authority, finds are because of
3 any action or contingency, to have been lost or improperly
4 expended because of any action or contingency. The Treasurer
5 is shall be liable on her or his official bond for the
6 faithful performance of her or his duties in connection with
7 the Special Employment Security Administration Trust Fund.
8 (3) REIMBURSEMENT OF FUND.--If any moneys received
9 from the United States Secretary of Labor Bureau of Employment
10 Security under 42 U.S.C. ss. 501-504 Title III of the Social
11 Security Act, any unencumbered balances in the Employment
12 Security Administration Trust Fund, any moneys granted to this
13 state under pursuant to the provisions of the Wagner-Peyser
14 Act, or any moneys made available by this state or its
15 political subdivisions and matched by the such moneys granted
16 to this state under pursuant to the provisions of the
17 Wagner-Peyser Act, are after reasonable notice and opportunity
18 for hearing, are found by the United States Secretary of Labor
19 Bureau of Employment Security, because of any action or
20 contingency, to be have been lost or been expended for
21 purposes other than, or in amounts in excess of, those allowed
22 found necessary by the United States Secretary of Labor Bureau
23 of Employment Security for the proper administration of this
24 chapter, these it is the policy of this state that such moneys
25 shall be replaced by moneys appropriated for that purpose such
26 purposes from the General Revenue Fund funds of this state to
27 the Employment Security Administration Trust Fund for
28 expenditure as provided in subsection (1). Upon receipt of
29 notice of such a finding by the United States Secretary of
30 Labor Bureau of Employment Security, the Agency for Workforce
31 Innovation division shall promptly report the amount required
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1 for such replacement to the Governor.; and The Governor shall,
2 at the earliest opportunity, submit to the Legislature a
3 request for the appropriation of the replacement funds such
4 amount. This subsection shall not be construed to relieve this
5 state of its obligation with respect to funds received prior
6 to July 1, 1941, pursuant to the provisions of Title III of
7 the Social Security Act.
8 (4) EXEMPTION OF FUND FROM CERTAIN LAWS.--The Special
9 Employment Security Administration Trust Fund provided for in
10 subsection (2) is exempt from the application of any laws of
11 the Legislature of 1949, other than this subsection, and
12 specifically from the application of or effect by the
13 continuing appropriations law.
14 (4)(5) RESPONSIBILITY FOR TRUST FUNDS.--In connection
15 with its duties under s. 443.181, the Agency for Workforce
16 Innovation is responsible shall have several authority and
17 responsibility for the deposit, requisition, expenditure,
18 approval of payment, reimbursement, and reporting in regard to
19 the trust funds established by this section.
20 Section 46. Section 443.221, Florida Statutes, is
21 amended to read:
22 443.221 Reciprocal arrangements.--
23 (1)(a) The Agency for Workforce Innovation or its tax
24 collection service provider may division is authorized to
25 enter into reciprocal arrangements with appropriate and duly
26 authorized agencies of other states or with of the Federal
27 Government, or both, for considering whereby services
28 performed by an individual for a single employing unit for
29 which services are customarily performed by the individual
30 such individuals in more than one state as shall be deemed to
31 be services performed entirely within any one of the states:
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1 1. In which any part of the such individual's service
2 is performed;
3 2. In which the such individual has her or his
4 residence; or
5 3. In which the employing unit maintains a place of
6 business.,
7 (b) For services to be considered as performed within
8 a state under a reciprocal agreement, the employing unit must
9 have provided there is in effect as to such services an
10 election in effect for those services, which is approved by
11 the agency charged with the administration of such state's
12 unemployment compensation law, under pursuant to which all the
13 services performed by the such individual for the such
14 employing unit are deemed to be performed entirely within that
15 such state.
16 (c)(b) The Agency for Workforce Innovation division
17 shall participate in any arrangements for the payment of
18 compensation on the basis of combining an individual's wages
19 and employment covered under this chapter with her or his
20 wages and employment covered under the unemployment
21 compensation laws of other states, which are approved by the
22 United States Secretary of Labor, in consultation with the
23 state unemployment compensation agencies, as reasonably
24 calculated to assure the prompt and full payment of
25 compensation in those such situations and which include
26 provisions for:
27 1. Applying the base period of a single state law to a
28 claim involving the combining of an individual's wages and
29 employment covered under two or more state unemployment
30 compensation laws;, and
31
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